SGAnother thing to consider - should we have another stock-market crash before you retire, and should you have considerable funds in a roll-over IRA, _that_ is when you roll that into a Roth, pay taxes on the reduced value of the account, then ride that baby all the way back up knowing you're locked in tax-free. Whooooooooo-doggies! Darn my feeble brain! Should have thought of this three years ago. I'm poised now to leap at an opportunity which I hope doesn't happen...Byron
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