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It depends on where the money in the annuity originally came from. If it was with an IRA that you started and funded with pre-tax money, it can't be rolled into a Roth, and only into another Qualifed Plan.
Again, I can give you some tax info, but it might be wise to talk to a financial guy for more info on what your options are.
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Dave
1969 911T Coupe
1972 911E Targa
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