In this January 4, 2012 1.75-hour presentation, Louis A. Mezzullo, Esquire, a partner in the Rancho Santa Fe, CA offices of the Luce Forward law firm, describes the benefits of a Roth IRA, the requirements for making a Roth Conversion and for receiving distributions from Roth IRAs income tax-free. He also discusses who may and may not benefit from a Roth Conversion and the factors and risks that must be considered when deciding to make a Roth Conversion.

Major topics include:

üIntroduction    

• what is a Roth IRA?

• regular contributions

üRoth Conversions    

• in general

• eligibility

• tax consequences

üTaxation Of Distributions    

• qualified distributions

• ordering rules

üRecharacterizations And Reconversions    

• how to make both

üRoth Accounts    

• in general

• taxation of distributions

üConsiderations In Making A Roth Conversion    

• who will benefit; who will not benefit?

• charitable giving considerations

• key factors to consider

• risks in making a conversion

üThe Required Minimum Distribution Rules