"This week we look at the major issues surrounding converting from a regular IRA to a Roth IRA.... Assuming you meet the requirements of the 'qualified' distribution rules, you still have one other hurdle to clear -- the Adjusted Gross Income limitations. The law states that if your AGI is greater than $100,000, you may not convert from a regular IRA to a Roth IRA.... [F]unds you convert from regular IRAs to the Roth IRA that would have been taxable under any other type of distribution, will be subject to income tax at your normal tax rate -- plain and simple."  MORE >>