JM

This year there is a special exemption. There is no limit on what you can roll from a traditional IRA to a Roth IRA for most people, and roll overs are treated different than funding from income. I don't know the exact detail on who, but I know I qualify. Also you can spread the tax on the rolled amount over the 2011 and 2012 filings. If I wanted I could roll the whole thing, but I would not want to write that big a check to uncle O.