by Robert Keebler, CPA, MST
The AICPA published this 72-page book dealing with tax savings opportunities in converting existing IRAs to Roth IRAs. This book is available at $44 for AICPA members or $55 for non-members. Shipping is $6 and sales tax must be added for residents of New York, New Jersey, Connecticut, Vermont, Nebraska, and Washington, D.C. Mail orders may be sent to AICPA Order Dept., P.O. Box 2209, Jersey City, NJ 07303-2209. You can also order by calling 1-800-862-4272 or faxing (credit card orders with MasterCard, VISA, or Discover Card) to 1-800-362-5066. Be sure to mention Source Code LY and Product No. 029480. The book comes with an audiocassette and minimum distributions calculation software as well.
Following is the Table of Contents:
I. Introduction to the Roth IRA
II. Additional Changes in the Taxpayer Relief Act of 1997
III. Tax Planning for the Roth IRA Funded with Annual Contributions
IV. Conversion of Existing IRAs to the Roth IRA
V. The Mathematics of the Traditional IRA Compared to the Nondeductible IRA and the Roth
IRA
VI. The Roth IRA and the Younger Taxpayer
VII. Portfolio Management Considerations
VIII. The Roth IRA and Taxpayer's Retirement
IX. Taxpayers at Their Required Beginning Date
X. Preparing Beneficiary Designation Forms
XI. Tax Planning at the Death of the First Spouse
XII. Estate Planning for the Roth IRA