Article: CONVERTING? HOLD ON, IRS TWEAKING ROTH IRA RULES.(Business)(Column)

If you think you've just begun to master the ins and outs of the new Roth IRAs, wait a few minutes. Or a few weeks.

IRS restructuring legislation set to be enacted this summer will change some of the finer points of Roth IRAs, and should change your strategy.

Legitimate concerns have been eased, and loopholes have been closed. Here's what you need to know now to best manage the Roth IRA, still a great deal for most saving Americans:

The 1997 legislation that established Roth IRAs gave taxpayers earning less than $100,000 the option of converting their current IRAs to Roth IRAs in 1998 and spreading the resulting tax burden over the next four ...

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