Article: Roth IRA complicated, not for everyone.(Family Times)(Money & Work)(Family And Money)

Now that the year is more than half over, it's a good time to consider whether converting an individual retirement account to a Roth IRA is a good idea.

The Roth IRA, which allows contributions to accumulate tax-free forever, rolled out in January to a roar of excitement from taxpayers eager to welcome a new tax shelter. But a closer look at the Roth reveals some scratches and dents.

"I think the Roth got a lot more fanfare than it really merited," says Martin Nissenbaum, a tax partner with Ernst & Young in New York. The initial rush to open new accounts and transfer existing IRAs has slowed as people begin considering the complex rules associated ...

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