Excerpt: Since its introduction under the Taxpayer Relief Act of 1997, the Roth IRA has become a popular retirement and estate-planning tool ... Roth IRA ownerships in American households have increased to 16 million as of June 2003. However, many individuals are prevented from participating in the Roth IRA because of the stringent qualification requirements. Here we revisit some of these requirements and explore some opportunities that may be available to certain individuals.