In May, Congress eliminated the restriction barring anyone who makes more than $100,000 from converting a traditional IRA to a Roth IRA. Now no matter what your income is, you'll be able to enjoy the chief benefit of a Roth: tax-free income when you retire.
Full article here and it looks interesting! http://money.cnn.com/magazines/moneymag/moneymag_archive/2006/08/01/8382153/index.htm