From Tom Blakes' blog on the subject of Roth IRA conversions...
the clearest discussion of taxation and non-taxation of Roth IRAs that I have seen is at the IRS website. http://www.irs.gov/publications/p590/ch02.html#en_US_publink10006523
Tom does a great job of explaining the IRA to Roth IRA conversion process.
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September 28, 2009
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