“The new year rings in a new financial planning strategy that could be right for many people: Roth IRAs.  Previously, Roth individual retirement accounts were a tool only available to those who earned less than $100,000 annually, but now with the Tax Increase Prevention and Reconciliation Act of 2005, or TIPRA, everyone is able to participate.  Roth IRAs can play an important role in retirement and estate planning because they are a tax-free growth vehicle, and there are no required minimum distributions.  Investors should be cautious when using this tool, since the decision to convert a traditional IRA or eligible employer retirement plan to a Roth IRA can be complex.  Ten questions that might arise when considering a conversion:”