Recharacterization Question

Hello,

My back office processed a recharacterization where the amount ($7000.00) was included in the beginning Fair Market Value and in the inflows on the calculation. Our IRA custodian will not reverse the transaction because the client signed the paperwork. The IRA custodian recommended that the client speak to a tax adviser. The recharacterization processed was for $5408 and it should have been $7180. Any advice or feedback would be greatly appreciated. Thank you.



They do not have to reverse the recharacterization and cannot under the tax code, but they do have a responsibility to correct the calculation such that the correct amount is transferred to the receiving IRA. I think the only paperwork the client signed is to request the recharacterization, and the custodian needs to make the calculation accurate. The 7000 contribution should be included just once, in the adjusted opening value. And the custodian wants the client to speak to a tax advisor to correct the custodian mistake?  I would elevate this case to the custodian’s compliance person and ask for a recalculation so that the amount transferred is correct and also reported correctly on Form 1099R and 5498.

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