Beginning in 2010, individuals are allowed to convert or roll over certain distributions from retirement plans and IRAs to Roth IRAs regardless of their modified adjusted gross income. Complex rules apply. Here are some key points about how the rules work, some examples and how they could save you some income taxes. It will help you decide whether you want a Roth IRA.
What Can You Roll Over?
If you're a Roth IRA owner, you can roll over amounts from one Roth IRA to another R