"If you've actually made it [through the preceding 9 steps] and are one of the lucky -- or perhaps, not so lucky -- few who can claim a deduction for a Roth IRA loss, then take a complete distribution of all your Roth IRAs. Note that while this must be done in order to take a deduction for a Roth IRA loss, it also means the end of your Roth IRA accounts. You will be giving up any tax-free appreciation that may have occurred in later years in the Roth, so just be sure that you weigh the pros and the cons of this move before you take any action."