In essence, a Roth IRA conversion requires paying taxes on the portion of your IRA or 401(k) that you convert, but then that money can grow income tax-free for the rest of your, your spouseÕs, your children's and grandchildren's lives. The advantage of a tax-savvy long term Roth IRA conversion is often measured in the millions. The real eye-opener, however, is that Roth IRA conversions are great for older IRA owners, regardless of the benefits to future generations. "The Roth Revolution" addresses the following topics clearly and objectively: Whether, how much, and when to convert, Costs and benefits of a Roth IRA conversion, Advice for taxpayers in each income tax bracket, The impact of future tax increases, Synergy of delaying (or returning) Social Security and Roth IRA conversions, Combining charitable gifts and Roth IRA conversions, Tax-free conversions of after-tax dollars in IRAs and retirement plans, and Converting and re-characterizing strategies. You may be asking, ÒWho in their right mind would pay taxes before they have to?Ó The answer is James Lange and thousands of his readers and clients, all the top IRA experts, and after reading "The Roth Revolution", hopefully you too.