Mo....excellent Roth summary! I might add that if

Mo....excellent Roth summary! I might add that if you move shares from your traditional IRA to a Roth ITS, you would not be able to take those monies out for 5 years. You could sell your IPIX shares within the 5 year period but you cannot remove the proceeds from that sale during the 5 year period. If you did, you would have an early withdrawal tax penalty. Also, remember that Roth recharacterizations ( when you put back your shares into your traditional IRA due to a decline in the share price during the same calendar year) have been phased out. Therefore, if we are wrong about IPIX and the share price goes down, then we have paid taxes based on former higher stock prices. IMO, with the current price of .22, this scenario is highly unlikely.