Since the inception of the Roth IRA rules in 1998, this has been an attractive retirement savings vehicle for individuals that qualified to use it. However, because of eligibility restrictions (based on an individual’s adjusted gross income), the availability of this retirement savings option has been somewhat limited. To expand the use of this vehicle, new rules now make Roth IRAs available to virtually all individuals. Following is a link to an article provided by UBS Financial Services which briefly discusses three Roth IRA options for individuals to consider:  the standard Roth IRA, the Roth 401(k), and the expanded availability of Roth IRA conversions made available in 2010. To see the full article, type or click on the link http://financialservicesinc.ubs.com/fa/victorlam/ and click on the article titled “The New Roth Revolution.”

For further information about these retirement savings opportunities, consult your professional tax or financial advisor.