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Excerpt: The tax cuts enacted by Congress at President Bush's behest have made the rates on most income brackets as low as they've ever been. At the same time, those cuts have caused revenue shortfalls, which combined with spending on the Iraq war and new Medicare drug benefits, have created a record deficit of $477 billion. .... All of that means tax rates are sure to rise, at which point it will cost you more to convert to a Roth.
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