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To Roth or Not to Roth: Analyzing the Conversion Opportunity for 2010 and Beyond
Richard L. Kaplan, University of Illinois College of Law
Richard L. Kaplan, University of Illinois College of Law
Bureau of National Affairs Daily Tax Report, Vol. 9, No. 181, September 22, 2009
University of Illinois Law & Economics Research Paper No. LE09-026
Abstract:
Beginning in 2010, all taxpayers will be able to convert their existingIndividual Retirement Accounts (IRA) to Roth IRAs, without regard totheir level of income or marital status. In effect, taxpayers will beable to lock in current income tax rates on account values that havebeen eroded by recent investment market declines. This article analyzeswho should take advantage of this opportunity, using the barest minimumof arithmetic (and no calculus).
Get it here: http://papers.ssrn.com/sol3/papers.cfm?abstract_id=1476976