The main article of Investment Quarterly for the fourth quarter of 2009 should prove useful for several years. It addresses the change to eligibility for conversion of Traditional IRA accounts to Roth IRA accounts that took effect on the first day of 2010: all taxpayers are now eligible for such conversions. But is conversion a good idea? That’s the $64 question that the article explores. It provides a number of examples of situations investors might face, and examines the option from a number of angles. We hope you enjoy our latest IQ.

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