I called my tax man, in my case it would cost me a small fortune to convert, especially this close to the end of the year, but SOME if not ALL of our Board Members could benifit by this, open a Traditional Ira Brokerage Acct, or a Roth Ira Brokerage Acct. and you can deduct this from your taxes, profits & losses, contact your broker, they are proffesionals at this, give them a call. Thanks again Crusader, gw