Converting traditional individual retirement accounts to Roth IRAs can benefit clients in several ways, including making the IRA tax-free, effectively resulting in additional contributions to the IRA. And now, with the increased top income tax rates for trusts under the American Taxpayer Relief Act of 2012 (ATRA),1 this conversion is even more attractive.  History The Roth conversion first became available in 1998. However, until 2010, an IRA owner whose modified adjusted gross ...

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