> I mull over ending up on the Toll Road of Disallowed Loopholes.< Me too, especially when our rulers play fast and loose with ex post facto. I have always discounted the conventional wisdom that one ought to take a greedy (read naive) approach and put as much wealth as possible into retirement accounts. What Congress gives, Congress can take away--even the Roth covenant could come crashing down on our heads. If you book the gain and pay the tax the profit is safe, short of a direct levy on capital, an end times scenario of constitutional heft.