Income limits that have prevented many people from converting from a traditional IRA to a Roth IRA will be eliminated on January 1, 2010. With a traditional IRA, contributions and growth of capital are tax free, but distributions are taxed as normal income. Roth IRAs differ in that contributions are taxable while growth of capital and distributions are tax free. In addition, unlike traditional IRAs, there are no required minimum distributions with Roth IRAs. Last, with a Roth IRA your heirs do...