Please be aware that if you converted from a traditional IRA
to a Roth in 2010, and if the value of the converted IRA has fallen, you have
until October 17, 2011 to undo the switch and recover the tax paid.  You
can subsequently wait 30 days and reconvert to a new Roth, thereby paying less
tax since the reconverted value is lower.  If you feel like to need to make this change, or have questions regarding this tax
saving strategy, call us to discuss.