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To Roth or Not to Roth: Analyzing the Conversion Opportunity for 2010 and Beyond

Richard L. Kaplan
University of Illinois College of Law

Bureau of National Affairs Daily Tax Report, Vol. 9, No. 181, September 22, 2009
University of Illinois Law & Economics Research Paper No. LE09-026

Abstract:
Beginning in 2010, all taxpayers will be able to convert their existing Individual Retirement Accounts (IRA) to Roth IRAs, without regard to their level of income or marital status. In effect, taxpayers will be able to lock in current income tax rates on account values that have been eroded by recent investment market declines. This article analyzes who should take advantage of this opportunity, using the barest minimum of arithmetic (and no calculus).

JEL Classifications: A20

Accepted Paper Series

Date posted: September 23, 2009 ; Last revised: October 10, 2009

Suggested Citation

Kaplan, Richard L., To Roth or Not to Roth: Analyzing the Conversion Opportunity for 2010 and Beyond (September 22, 2009). Bureau of National Affairs Daily Tax Report, Vol. 9, No. 181, September 22, 2009 ; University of Illinois Law & Economics Research Paper No. LE09-026. Available at SSRN: http://ssrn.com/abstract=1476976

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Contact Information

Richard L. Kaplan (Contact Author)

University of Illinois College of Law ( email )

504 E. Pennsylvania Avenue
Champaign, IL 61820
United States
(217) 333-2499 (Phone)
(217) 244-1478 (Fax)