Roth IRAs and You

You, too, can have a Roth individual retirement account (IRA). How? And why would you want to? The final regulations under Internal Revenue Code Section 402A confirm that you may establish a Roth IRA by rolling over a Roth account that's in a 401(k) plan (a Roth 401K account) into a Roth IRAregardless of the usual, modified adjusted gross income (MAGI) limitations that apply to establishing a Roth