I am finally free of 185 lbs of dead weight and find myself with a simple IRA that I think needs to move over to a Roth. I've had an IRA for 3 years and have already made my contribution for 2000. Filing married/separate precluded my rolling over before now. I'm in the military and my AGI is $30,000 or less (depending upon which hostile, tax-free area I'm sent to for deployments). What is the best way to do this? Additionally, I'm interested in investing using the "Foolish four." Can I use my current bank's IRA services or find another when I begin investing? Can I roll over a simple from one institution to another institution's Roth?