What are the current benefits as well as downside to coversion from a

[Guest Richard Morgan]

Thinking of possible conversion but not sure what I would gain as I am only 44.

[John G]

You have asked a big question. Your best answer can come from reading the articles at www.rothira.com

[Bruce Steiner]

What is the relevance of your being only 44?

See my column on this subject in the May/June 1998 issue of the CCH Journal of Retirement Planning. For information on this magazine, see www.cch.com.

------------------

Bruce Steiner, attorney

(212) 986-6000 (NY office)

(201) 862-1080 (NJ office)

also admitted in FL