FTYPFringe Theatre for Young People
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The initial Roth contribution will not start the FTYP if it is recharacterized or revoked within seven days.
The FTYP ends on the last day of the taxpayer's fifth consecutive tax year.
72(t) or (2) a nonqualified distribution that is not currently included in income is allocable to a conversion contribution and made within an FTYP beginning on the first day of the tax year in which the conversion contribution was made (FTYP2).