Rules of Roth IRA. Difference of Roth IRA age limits from traditional IRA. Earned income (modified adjusted gross income) set at $120000 for Roth IRA 2009. Roth IRA contribution limits at $5000 per year before 50 years old. 3 methods of converting to Roth IRA: rollovers, same trustee transfers and trustee to trustee transfers.
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