[sweeps]

There are three ways to correct the situation. First, you can withdraw the excess contribution and any earnings on that amount. This works in all situations, although it isn't always the best choice. Second, you can recharacterize the excess contribution as a contribution to a traditional IRA. This works if you are over the limit for Roth IRAs without being over the limit for all IRAs in general. Third, you can leave the excess in the Roth and use a deemed contribution to correct it the next year. This choice requires you to pay a penalty for one year, but sometimes that's the lesser of two evils.

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