In the case of where the 8606 was not originally filed, but the recharacterization happened before April 17, 2018- would the amendment still be required and if so- would the "Filed pursuant to section 301.9100-2 apply- since the return itself was filed correctly and the re-characterization itself was done prior to the time limit ? Even with the 8606 missing?
Assume 1099-R doesn't get released for 2017 until much later in 2018.
