Roth individual retirement accounts offer the enticing benefits of tax-free growth and the ability to make withdrawals during retirement when certain conditions are met.1 But prior to this year, there was an income restriction on who could convert a traditional IRA to a Roth IRA. Beginning this year, the eligibility requirements for conversion changed: Now, even taxpayers with modified adjusted gross incomes of more than $100,000 can shift assets held in traditional IRAs and other retirement ...

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