thanks for the feedback jrr7...I would say that she is "averse to risk". since she is 51 she has approx 9 years until she can "tap" into the roth. she intends to use this as another source of money once she retires along with her 401k. I imagine that she will retire in her early sixties, so she will not need access to it until that time. i appreciate your thoughts and feedback.