Excerpt: This article highlights retirement and estate planning opportunities that the Roth option affords to high net worth business owners and/or highly compensated employees who typically are: Prohibited from contributing to Roth IRAs due to the extent of their adjusted gross income; Desirous of maximizing retirement benefits; More likely than most not to outlive their pensions; and Empowered to add the Roth feature to their new or existing plan.  MORE >>