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Some Roth Is Good; 'More' May Not Be
Todd Berghuis for Ascensus 
[Opinion] Dec. 12, 2014
"[T]he conversion of pre-tax IRA or employer plan amounts to Roth status actually generates new tax revenue in the year the transaction occurs.... The Roth concept also figures heavily in proposals for future tax reforms.... The upside for taxpayers, and there certainly is one, is potential tax-free earnings in the future ... The downside for the federal budget is a significant reduction in future tax revenues."
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