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The law lets you cherry-pick: When you convert, you can set up separate Roth accounts for different investments, keep those that do well and switch back any that dropped.
FORBES: Conversion Time
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The Bar Council's former chairman Matthias Kelly QC said the law changes could "lead to prosecutions routinely seeking a second bite of the cherry, if a case flopped first time for good reason".
BBC: NEWS | UK | Double jeopardy law ushered out
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The explosive power of consumer fireworks is governed by federal law, which since the 1960s has banned powerful firecrackers with names such as M-80s and cherry bombs.
WSJ: Range of Laws Govern Retail Fireworks Purchases