In the past, taxpayers who have had adjusted gross income (AGI) above $100,000 were
precluded from converting a traditional IRA to a Roth IRA. However, beginning with the 2010 tax
year, this limitation will be lifted, thereby allowing many more taxpayers the opportunity to convert to a Roth IRA.

This, in turn, will open up a flood gate of activity for those professional advisors who become familiar with the basics of Roth IRAs and the mathematical factors which make them both a viable income and estate tax planning tool.

Who Should Attend
Tax practitioners who wish to advise their clients about Roth IRAs.

Topics Covered

• Basic rules of Roth IRAs
• Taxation of Roth IRA distributions
• Seven reasons why to convert to a Roth IRA
• Mathematical "mechanics" behind Roth IRA conversions
• Tactical considerations
• Roth IRA conversion timeline
• Roth IRA Segregated Conversion Strategy

Learning Objectives

• Understand the basics of Roth IRAs.

Level
Basic

Format
Live webcast

Instructional Method
Group: Internet-based

NASBA Field of Study
Taxes (2 hours)

Program Prerequisites
None

Advance Preparation
None