回复：回复：Thanks! I guess ...

Thanks anyway.

Sammy = Sam = Uncle Sam.

This IS the new rule Bush just signed into law.The Act is TIPRA which I remembered wrong earlier at work. I just want to check to see if there is any pitfall.

Tax in US is not a fair game. Me, too, no Roth IRA, no deductions or tax credits due to high AGI, plus have to pay >30K of AMT. At least after 2009 we can convert the traditional IRAs (I'm sure you know that there is no AGI restriction on traditional IRA).