"Once the conversion is made, the client can spread the tax of the conversion over a two-year period, " Lowlicht says.

FORBES: Intelligent Investing Panel

Second, a special provision Congress adopted (as a budget gimmick) allows those who convert in 2010 (and 2010 only) a special option: they can either recognize all their income from the conversion on their 2010 tax returns or spread that income over the 2011 and 2012 tax years.

FORBES: Obama Tax Deal Would Sweeten Roth Conversions

American Express earns revenues from card licensing fees, royalties on billings, charge volume, net spread revenue and cards in force, foreign exchange conversion revenue and also a share of the discount revenue earned by the operator.

FORBES: Quick Take

Just as America's adoption of catalytic converters led eventually to the world's conversion to lead-free petrol, so its drive to clean-energy technologies will ensure that these too spread.

ECONOMIST: Climate change