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mso-para-margin:0in; mso-para-margin-bottom:.0001pt; mso-pagination:widow-orphan; font-size:10.0pt; font-family:"Times New Roman","serif";} </style> <![endif]--> </head> <body lang=EN-US link=black vlink=black style='tab-interval:.5in'> <div class=Section1> <p class=MsoNormal style='margin-left:120.0pt;text-indent:-120.0pt;tab-stops: 120.0pt;mso-layout-grid-align:none;text-autospace:none'>&nbsp;</p> <div align=center> <table class=MsoNormalTable border=1 cellspacing=0 cellpadding=0 width=782 style='width:586.5pt;mso-cellspacing:0in;background:white;border:solid #660000 1.5pt; mso-yfti-tbllook:1184;mso-padding-alt:7.5pt 7.5pt 7.5pt 7.5pt'> <tr style='mso-yfti-irow:0;mso-yfti-firstrow:yes;height:275.25pt'> <td width=750 colspan=2 valign=bottom style='width:562.5pt;background:black; padding:7.5pt 7.5pt 7.5pt 7.5pt;height:275.25pt'> <p align=center style='text-align:center'><img border=0 width=750 height=367 id="_x0000_i1025" src="http://img-ak.verticalresponse.com/media/a/e/8/ae887556f4/ea67b66471/2c601d3833/library/mainbanner.jpg" alt=mainbanner.jpg align=bottom></p> </td> <td valign=bottom style='padding:7.5pt 7.5pt 7.5pt 7.5pt;height:275.25pt'> <p align=center style='text-align:center'><img border=0 width=200 height=51 id="_x0000_i1026" src="http://img-ak.verticalresponse.com/media/a/e/8/ae887556f4/ea67b66471/2c601d3833/library/TaxThinkAboutIt.jpg" alt=TaxThinkAboutIt.jpg><br> <span style='font-family:"Trebuchet MS","sans-serif"'>Tax Think a division of Taryle and Associates, CPAs, PLLC&nbsp;<br> <strong><span style='font-family:"Trebuchet MS","sans-serif"'>PHONE: 480-948-9510</span></strong><br> </span><span style='font-size:10.0pt;font-family:"Arial","sans-serif"; color:navy'>email: <a href="mailto:info@tacpas.com"><span style='font-family: "Trebuchet MS","sans-serif"'>info@tacpas.com</span></a></span><br> <a href="http://cts.vresp.com/c/?TaxThink/ea67b66471/026de55364/a8c57d67cd/main_page="><span style='font-size:10.0pt'>Visit the Tax Think Website &gt;&gt;</span></a> </p> </td> </tr> <tr style='mso-yfti-irow:1'> <td width="20%" valign=bottom style='width:20.0%;background:#7C3A00; padding:7.5pt 7.5pt 7.5pt 7.5pt'> <p align=center style='text-align:center'><strong><span style='font-size: 13.5pt;font-family:"Verdana","sans-serif";color:white'>Warren's Events &amp; </span></strong><b><span style='font-size:13.5pt;font-family:"Verdana","sans-serif";color:white'><br> <strong><span style='font-family:"Verdana","sans-serif"'>Deadlines</span></strong></span></b><span style='font-family:"Trebuchet MS","sans-serif"'> </span></p> </td> <td width="60%" valign=bottom style='width:60.0%;background:#7C3A00; padding:7.5pt 7.5pt 7.5pt 7.5pt'> <p align=center style='text-align:center'><strong><span style='font-size: 24.0pt;font-family:"Verdana","sans-serif";color:white'>To Roth or Not To&nbsp;Roth That&nbsp;Is The Question</span></strong>&nbsp; </p> </td> <td width="20%" valign=bottom style='width:20.0%;background:#7C3A00; padding:7.5pt 7.5pt 7.5pt 7.5pt'> <p align=center style='text-align:center'><strong><span style='font-size: 13.5pt;color:white'>&nbsp;</span></strong><strong><span style='font-size: 13.5pt;font-family:"Verdana","sans-serif";color:white'>Thursday Night Calls:</span></strong><strong><span style='font-size:13.5pt;font-family:"Trebuchet MS","sans-serif";color:white'> </span></strong></p> </td> </tr> <tr style='mso-yfti-irow:2'> <td width="30%" valign=top style='width:30.0%;border:solid #E3BF77 1.0pt; mso-border-alt:solid #E3BF77 .75pt;background:#E3BF77;padding:7.5pt 7.5pt 7.5pt 7.5pt'> <p class=MsoNormal align=center style='text-align:center'><strong><span style='font-size:13.5pt'>1099s and W-2s must be sent to their recipients by January 31, 2010.</span></strong> <br> You must send the IRS their copy by February 28, 2010. For more information on<br> <a href="http://cts.vresp.com/c/?TaxThink/ea67b66471/026de55364/2cbbaa32e0">1099s and W-2 click here&gt;&gt;</a> </p> <p class=MsoNormal align=center style='text-align:center'><br> <br> <br> &nbsp; </p> <p class=MsoNormal align=center style='text-align:center'><strong><span style='font-size:13.5pt'>Miss our 1099/W-2 information teleconference?</span></strong><b><span style='font-size:13.5pt'><br> </span></b>&nbsp;<a href="http://cts.vresp.com/c/?TaxThink/ea67b66471/026de55364/376c70963e">Listen to the recording now&gt;&gt;</a><br> <br> <br> <br> <br> <strong><span style='font-size:13.5pt'>It is time to think about 2009 tax returns.</span></strong> <br> Please let us know what<br> &nbsp;<a href="http://cts.vresp.com/c/?TaxThink/ea67b66471/026de55364/cb014411b3">Tax returns you may want us to prepare&gt;&gt;</a> </p> <p class=MsoNormal align=center style='text-align:center'>&nbsp; </p> <p class=MsoNormal align=center style='text-align:center'>The 2009 tax organizers are ready!<br> <a href="http://cts.vresp.com/c/?TaxThink/ea67b66471/026de55364/3f6aca06e1">2009 Tax Origanizers&gt;&gt;</a>&nbsp; </p> </td> <td valign=top style='padding:7.5pt 7.5pt 7.5pt 7.5pt'> <p><span style='font-family:"Verdana","sans-serif"'>2010 could be the year you should convert your traditional IRA to a Roth IRA. This is a decision that could have a huge impact on your ability to build wealth during your lifetime and preserve wealth for your family. Prior to 2010, anyone with an annual adjusted gross income (AGI) of more than $100,000 could not convert a traditional IRA to a Roth IRA. Now, thanks to the Tax Increase Prevention and Reconciliation Act of 2005 (TIPRA), these previously ineligible taxpayers will be eligible to participate beginning this year. In fact, there is even an incentive to take action in 2010.</span> </p> <p><span style='font-family:"Verdana","sans-serif"'>When a traditional IRA is converted to a Roth IRA the investor must report the amount converted as income and pay tax on that income (income tax only there are no penalties). In 2010 everyone who converts may spread income recognition from the conversion over tax years 2011 and 2012. In other words, converting in 2010 could keep you at a lower tax bracket than you would otherwise be because of a larger single-year distribution. A conversion could be an attractive retirement income and estate planning strategy for wealthy individuals and high-income earners who seek to reduce taxes later in life and transfer more wealth to their family tax-free. Of course, whether are not this strategy makes sense for you depends upon several factors, but more about those latter.</span> </p> <p><span style='font-family:"Verdana","sans-serif"'>One of the biggest advantage of a Roth IRA is that because you make contributions with after tax money, when the money is withdrawn during retirement it is tax free. The biggest advantages of Roth IRAs are:</span> </p> <p><span style='font-family:"Verdana","sans-serif"'>" &nbsp;In most instances, contributions can be withdrawn at any time without penalty. Earnings may be withdrawn without tax or penalty if the taxpayer is at least age 59½ and has held the Roth account for at least five years. </span></p> <p><span style='font-family:"Verdana","sans-serif"'>" &nbsp;With a Roth IRA, there are no required minimum distributions (RMDs) like those that apply to traditional IRAs when the taxpayer reaches age 70½. For affluent families with sufficient resources for retirement income, the RMD adds additional unwanted taxable income it also adds an additional compilation to their financial planning.</span> </p> <p><span style='font-family:"Verdana","sans-serif"'>" &nbsp;Unlike with traditional IRA accounts, taxpayers can continue to contribute to a Roth IRA after reaching age 70½ this is becoming more important as Americans redefine retirement and continue to work into later years. Starting in 2010, a retired couple can contribute $12,000 each year (including the  over- 50 make-up amount) into Roth accounts. The AGI limits on regular contributions to a Roth IRA still apply, but it is possible to make nondeductible contributions to a traditional IRA and convert them to a Roth, regardless of AGI. These contributions grow free of income tax indefinitely, creating significant value for taxpayers as well as their families.</span> </p> <p><span style='font-family:"Verdana","sans-serif"'>" &nbsp;A Roth IRA helps with Social Security planning. Up to 85% of Social Security benefits are taxable. When calculating modified adjusted gross income (MAGI) for Social Security purposes, taxpayers must include all taxable and tax-exempt income and 50% of their Social Security benefits, but not Roth IRA distributions. Having a Roth IRA to supplement retirement income can be very important in managing the taxability of Social Security benefits.<br> Some people may benefit more than others by converting to a Roth IRA. Those that could benefit the most, assuming there are no cash flow issues, other tax planning considerations, or adverse legislative changes, are:</span> </p> <p><span style='font-family:"Verdana","sans-serif"'>" &nbsp;High net worth individuals.<br> " &nbsp;Have investments in highly appreciating assets<br> " &nbsp;Won t need to draw income from converted retirement accounts.<br> " &nbsp;Young, high-income earners.<br> " &nbsp;People who believe their tax bracket will be the same or higher in retirement than it is now. This is not a farfetched belief considering the high probability of future tax increases and that most of us are working toward retiring with more money than we have now not less. <br> <br> <strong><span style='font-family:"Verdana","sans-serif"'>Oh one more thing; it is reversible!</span></strong>&nbsp; IRC § 408A(d)(6) allows taxpayers to recharacterize within six months of the tax year s return due date (that s October 15) a contribution to a traditional or Roth IRA, including  reversing a traditional-to-Roth conversion. In golfing terms, the IRS allows the taxpayer to  take a Mulligan. <br> <br> If converting from your traditional IRA to a Roth IRA seems like it may be a good move for you but you want to know the tax consequences, contact our office. We can help you do an analysis of your IRA conversion. </span></p> </td> <td width="30%" valign=top style='width:30.0%;border:solid #E3BF77 1.0pt; mso-border-alt:solid #E3BF77 .75pt;background:#E3BF77;padding:7.5pt 7.5pt 7.5pt 7.5pt'> <p align=center style='text-align:center'><strong><span style='font-family: "Verdana","sans-serif"'>Don't forget, as a subscriber to TaxThink About It! you may attend our Thursday night calls</span></strong><span style='font-family:"Verdana","sans-serif"'>.<br> </span><span style='font-family:"Trebuchet MS","sans-serif"'><br> </span><span style='font-family:"Verdana","sans-serif"'>Call is every Thursday (except holidays) 3:00 pacific time </span><span style='font-size: 10.0pt;font-family:"Trebuchet MS","sans-serif"'><o:p></o:p></span></p> <p align=center style='text-align:center'><span style='font-size:10.0pt; font-family:"Trebuchet MS","sans-serif"'><o:p></o:p></span></p> <p align=center style='text-align:center'><b><span style='font-size:13.5pt; font-family:"Verdana","sans-serif"'><br> <br> <strong><span style='font-family:"Verdana","sans-serif"'>The times have changed. The way to succeed has not.</span></strong></span></b><span style='font-family:"Verdana","sans-serif"'>&nbsp;<br> No matter what it is you need to give it your all. Check out this <a href="http://cts.vresp.com/c/?TaxThink/ea67b66471/026de55364/27263adf7f/v=-vB59PkB0eQ">inspiring video &gt;&gt;</a><br> </span><span style='font-family:"Trebuchet MS","sans-serif"'><br> <br> <br> <a href="http://cts.vresp.com/c/?TaxThink/ea67b66471/026de55364/60cd711455/TaxThink/6de5538f54/02767bb837/33e3ae6a67/affid=936914"><span style='font-family:"Verdana","sans-serif";color:#B35408'>Get your free subscription to Bob Proctor's Insight of the Day&gt;&gt;</span></a></span><span style='font-size:18.0pt;font-family:"Trebuchet MS","sans-serif"'>&nbsp; </span><span style='font-size:10.0pt;font-family:"Trebuchet MS","sans-serif"'><o:p></o:p></span></p> <p align=center style='text-align:center'><span style='font-size:10.0pt; font-family:"Verdana","sans-serif"'><br> </span><span style='font-family:"Verdana","sans-serif"'><br> </span><b><span style='font-size:13.5pt;font-family:"Verdana","sans-serif"'><br> <br> <strong><span style='font-family:"Verdana","sans-serif"'>This Week's Quote</span></strong></span></b><span style='font-size:18.0pt;font-family:"Trebuchet MS","sans-serif"'> </span><span style='font-size:10.0pt;font-family:"Trebuchet MS","sans-serif"'><o:p></o:p></span></p> <p align=center style='text-align:center'><span style='font-family:"Verdana","sans-serif"'>The most laughable White House criticism is that tax cuts are a  free lunch. The American people s work created that money. Only in Washington could there be a belief that letting people keep more of what they create is a giveaway.  Forbes, August 26, 1996</span><span style='font-size:18.0pt;font-family:"Trebuchet MS","sans-serif"'> <o:p></o:p></span></p> <p align=center style='text-align:center'><span style='font-size:18.0pt; font-family:"Trebuchet MS","sans-serif"'>&nbsp; <o:p></o:p></span></p> </td> </tr> <tr style='mso-yfti-irow:3;mso-yfti-lastrow:yes'> <td colspan=3 style='background:#B45503;padding:7.5pt 7.5pt 7.5pt 7.5pt'> <p class=MsoNormal align=center style='text-align:center'><span style='mso-fareast-font-family:"Times New Roman"'><a href="http://oi.vresp.com/f2af/v4/send_to_friend.html?ch=ea67b66471&amp;lid=123200508&amp;ldh=026de55364"><span style='font-size:18.0pt;font-family:"Trebuchet MS","sans-serif";color:white'>Forward this message to a friend</span></a></span><span style='font-size:18.0pt; font-family:"Trebuchet MS","sans-serif";mso-fareast-font-family:"Times New Roman"; color:white'> | </span><strong><span style='font-family:"Trebuchet MS","sans-serif"; mso-fareast-font-family:"Times New Roman";color:white'>480-948-9510</span></strong><span style='font-size:18.0pt;font-family:"Trebuchet MS","sans-serif";mso-fareast-font-family: "Times New Roman";color:white'>|&nbsp;Visit our website </span><span style='mso-fareast-font-family:"Times New Roman"'><a href="http://cts.vresp.com/c/?TaxThink/ea67b66471/026de55364/23756e73c3"><span style='font-size:18.0pt;font-family:"Trebuchet MS","sans-serif";color:white'>www.tacpas.com</span></a><o:p></o:p></span></p> </td> </tr> </table> </div> <p class=MsoNormal><span style='mso-fareast-font-family:"Times New Roman"'><br> <br clear=all style='mso-special-character:line-break'> <o:p></o:p></span></p> <div class=MsoNormal align=center style='text-align:center'><span style='mso-fareast-font-family:"Times New Roman"'> <hr size=2 width="100%" noshade style='color:#E0E0E0' align=center> </span></div> <table class=MsoNormalTable border=0 cellspacing=0 cellpadding=0 width="100%" style='width:100.0%;mso-cellspacing:0in;mso-yfti-tbllook:1184;mso-padding-alt: 3.75pt 3.75pt 3.75pt 3.75pt'> <tr style='mso-yfti-irow:0;mso-yfti-firstrow:yes;mso-yfti-lastrow:yes'> <td style='padding:3.75pt 3.75pt 3.75pt 3.75pt'> <p class=MsoNormal><span style='font-size:7.5pt;font-family:"Arial","sans-serif"; mso-fareast-font-family:"Times New Roman"'>If you no longer wish to receive these emails, please reply to this message with &quot;Unsubscribe&quot; in the subject line or simply click on the following link: <a href="http://cts.vresp.com/u?ea67b66471/026de55364/mlpftw">Unsubscribe</a></span><span style='mso-fareast-font-family:"Times New Roman"'><o:p></o:p></span></p> </td> </tr> </table> <div class=MsoNormal align=center style='text-align:center'><span style='mso-fareast-font-family:"Times New Roman"'> <hr size=2 width="100%" noshade style='color:#E0E0E0' align=center> </span></div> <table class=MsoNormalTable border=0 cellspacing=0 cellpadding=0 width="100%" style='width:100.0%;mso-cellspacing:0in;mso-yfti-tbllook:1184;mso-padding-alt: 3.75pt 3.75pt 3.75pt 3.75pt'> <tr style='mso-yfti-irow:0;mso-yfti-firstrow:yes;mso-yfti-lastrow:yes'> <td style='padding:3.75pt 3.75pt 3.75pt 3.75pt'> <p class=MsoNormal><span style='font-size:7.5pt;font-family:"Arial","sans-serif"; mso-fareast-font-family:"Times New Roman"'>Tax Think<br> 8687 E Via de Ventura, Ste 101<br> Scottsdale, Arizona 85258<br> US<o:p></o:p></span></p> <p><span style='font-size:7.5pt;font-family:"Arial","sans-serif"'><a href="http://www.verticalresponse.com/content/pm_policy.html">Read</a> the VerticalResponse marketing policy.<o:p></o:p></span></p> </td> <td style='padding:3.75pt 3.75pt 3.75pt 3.75pt'> <p class=MsoNormal align=right style='text-align:right'><span style='mso-fareast-font-family:"Times New Roman"'><a href="http://www.verticalresponse.com/landing/?mm/ea67b66471"><span style='text-decoration:none;text-underline:none'><img border=0 id="_x0000_i1029" src="http://img-ak.verticalresponse.com/pwrby_vr_logo_120.gif" alt="Try Email Marketing with VerticalResponse!"></span></a><o:p></o:p></span></p> </td> </tr> </table> <p class=MsoNormal><span style='mso-fareast-font-family:"Times New Roman"'><img border=0 id="_x0000_i1030" src="http://cts.vresp.com/o.gif?ea67b66471/026de55364/mlpftw"><o:p></o:p></span></p> </div> </body> </html>