Here's a follow up to my original post.After writing to the Massachusettes Department of Revenue, I found out that MA recently changed their laws regarding the Roth by adopting the Federal Law.For anyone interested in an official document on this, you can reference page 8 of Massachusettes's current Taxpayer Advisory Bulletin regarding Roth IRA's. It has a summary of the tax changes passed this summer.Below you will find the address on their website containing this information. You will need Adobe Acrobat in order to read and print this file.http://www.state.ma.us/dor/publ/tab/sept98.pdfSo it looks like MA can be removed from the list of 19 states not recognizing the Roth. If my state did not adopt the Federal law I don't think I would consider converting to one.-HardlyRich
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