The ingenious tax-writing legislators have arranged the Roth conversion law to come into effect four years from now.

FORBES: Take Your Chances

The author says that no single innovation will have a more profound effect than the conversion of biological data.

WSJ: Book Review: The Creative Destruction of Medicine

The IRS figured this out pretty quickly after the rules for conversion from a qualified plan to a Roth IRA were put into effect in 2009.

FORBES: One Thing You Don't Know About Roth Conversions