I wish I'd found this board a week ago. I searched the web for info on Roth IRA's, not much out there yet. As Pixy pointed out, the IRS has yet to issue guidelines. Now I better understand why. And I agree with other postings here that this "Super IRA" won't be around long. Again, Pixy pointed out there will most likely be some type of "grandfathering". I plan to get my '97 IRA opened & roll it over into a Roth next year. My Thanks to Pixy & the MF group!
I'm covered by a 401(k) plan at work that doesn't have an employer match, they contribute 2.3% of annual gross. But I believe the Roth IRA is the best retirement option available at this time. I'm in the process of opening a self-directed IRA at PCFN. I picked PCFN because they don't have a min. to open the account. Will be the lowest cost with this small of an amount. ($20 transactions, but no setup fees & they waive the maint. fee if yuo make 3 trades) Also, I do my non-retirement investing with E*Trade. This IRA account will add to the free investment tools I have at E*Trade. Anyone considering a discount broker for a self-directed IRA may want to check out the "Discount Brokers" message board for comments from other fools.
How 'bout a "fool" review! Any comments on my plan? Anything I may be missing?

Thanks again, DD