New conversion to Roth after recharacterization

True.

Yes. Different account... different amount.

T can convert that part of the traditional IRA that was not involved in the original conversion.

Also note that if T has already filed a timely 2010 tax return, there are a few steps that have to be taken to get the extension to 10/15/11. See

I believe he can do a re-conversion after 30 days, since 2011 is "the taxable year following the taxable year in which the amount was converted to a Roth IRA...regardless of whether the recharacterization occurs during the taxable year in which the amount was converted to a Roth IRA or the following taxable year".

See Sec. 1.408A-5:

"Q?9. If an IRA owner converts an amount from a traditional IRA to a Roth IRA and then transfers that amount back to a traditional IRA in a recharacterization, may the IRA owner subsequently reconvert that amount from the traditional IRA to a Roth IRA?

"A?9. (a)(1) Except as otherwise provided in paragraph (b) of this A?9, an IRA owner who converts an amount from a traditional IRA to a Roth IRA during any taxable year and then transfers that amount back to a traditional IRA by means of a recharacterization may not reconvert that amount from the traditional IRA to a Roth IRA before the beginning of the taxable year following the taxable year in which the amount was converted to a Roth IRA or, if later, the end of the 30-day period beginning on the day on which the IRA owner transfers the amount from the Roth IRA back to a traditional IRA by means of a recharacterization (regardless of whether the recharacterization occurs during the taxable year in which the amount was converted to a Roth IRA or the following taxable year). "

This is right in Pub 590 too.

You are correct. I forgot the OP said it was a 2010 conversion. He can convert on the 31st day or later.