Taxes (TAX)

[ypsiCPA]

No conversion from Roth to Traditional.

If he cashes out the Roth IRA, there may be a penalty. But there's also an itemized deduction (2% miscellaneous) for the amount lost. (Sounds like he's high income, so 2% AGI limitation may make deduction worthless)

If he's single, try the personals:

Single man seeks woman with large capital loss carryforward, object matrimony (ASAP!). Looks and personality unimportant.