Lawyers USA:  “For the first time, as of Jan. 1, 2010, individuals with an adjusted gross income of more than $100,000 can convert an existing IRA or 401(k) account into a Roth IRA.  Estate planning attorneys should contact their clients about this opportunity, and lawyers should consider whether to take advantage of the change for their own retirement plans.  Previously, only those who made under $100,000 could convert to a Roth IRA.  The Tax Increase Prevention and Reconciliation Act of 2005 abolished the income limit as a means of raising revenue, but the change doesn’t take effect until 2010.”