The economy and the markets were major factors in retirement plans last year. Roth individual retirement account 2010 conversions were recharacterized in the wake of declining account values. And during desperate times, some IRA owners were victimized. On the bright side, the income tax cost of converting to a Roth IRA, including reconverting a recharacterized Roth IRA, will remain constant through the end of 2012, with the top tax rates set at 35 percent. After that, the Bush tax cuts are ...

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