DesMoinesRegister.com:  “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:”

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.”