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  2. The rush to convert: Why 2010 will be the year of the Roth IRA

    www.aol.com/2009/12/25/the-rush-to-convert-why...

    Think of 2010 as the year of the Roth IRA. Beginning January 1, the rules governing who can invest in a Roth will be modified, allowing anyone with an existing traditional IRA to take advantage of ...

  3. Roth IRA - Wikipedia

    en.wikipedia.org/wiki/Roth_IRA

    A Roth IRA is an individual retirement account (IRA) under United States law that is generally not taxed upon distribution, provided certain conditions are met. The principal difference between Roth IRAs and most other tax-advantaged retirement plans is that rather than granting an income tax reduction for contributions to the retirement plan, qualified withdrawals from the Roth IRA plan are ...

  4. Tax Increase Prevention and Reconciliation Act of 2005

    en.wikipedia.org/wiki/Tax_Increase_Prevention...

    The provision allows more taxpayers to convert from Traditional IRA to Roth IRA by removing the modified adjusted gross income (MAGI) limitation on such rollovers starting in 2010. Taxpayers who convert in 2010 may, as a special case, elect to pay tax on amounts converted in equal installments in 2011 and 2012.

  5. Individual retirement account - Wikipedia

    en.wikipedia.org/wiki/Individual_retirement_account

    Roth IRA – Contributions are non-deductible and transactions within the IRA have no tax impact. The contributions may be withdrawn at any time without penalty, and earnings may be withdrawn tax-free in retirement. Named for Senator William V. Roth Jr., the Roth IRA was introduced as part of the Taxpayer Relief Act of 1997.

  6. Roth IRAs: What they are, how they work and how to open one - AOL

    www.aol.com/finance/what-is-a-roth-ira-123943445...

    A Roth IRA offers flexibility and tax benefits, but also contribution limits and income requirements to consider. ... These limits can change from year to year due to inflation, but Roth IRA ...

  7. What is retirement planning? - AOL

    www.aol.com/finance/retirement-planning...

    Roth IRA: A Roth IRA is funded using after-tax money, so you won’t get a tax break today, but withdrawals during retirement are tax free. A Roth IRA is a great way to save if you think your tax ...

  8. Taxpayer Relief Act of 1997 - Wikipedia

    en.wikipedia.org/wiki/Taxpayer_Relief_Act_of_1997

    The Roth IRA was initially proposed by Senators William Roth of Delaware and Bob Packwood of Oregon 1989, [2] and Roth pushed for the creation of the IRAs in the 1997 legislation. [ 3 ] The act also provided tax exemptions for retirement accounts as well as education savings in the Hope credit and Lifetime Learning Credit .

  9. How to Sneak Into a Roth IRA: A Loophole for Higher Earners

    www.aol.com/news/2012-04-16-how-to-sneak-into-a...

    This loophole works because of a 2010 tax law change that eliminated income limits on Roth conversions. Because anyone can now convert from a traditional IRA regardless of income, Roth IRAs are ...