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If you had money in a Roth IRA on December 31, you had a Roth IRA open. If you had no money in a Roth IRA on December 31, you did not have a Roth IRA open.
If you had money in a Roth IRA on December 31, you had a Roth IRA open. If you had no money in a Roth IRA on December 31, you did not have a Roth IRA open.
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