The current year is proving to be a pivotal one for retirement savers. In 2010, law changes are initiating a Roth revolution, allowing nearly every US investor to have a Roth IRA. IRAs and employer-sponsored retirement plans, such as 401(k)s, offer tax-deferred savings opportunities for individuals. These options are beneficial if, at retirement, savers find themselves in a lower tax bracket or in a better position to pay the tax liability. Wile the modified adjusted gross income (MAGI) limits for making annual Roth IRA contributions will remain applicable and continue to restrict who may contribute to Roth IRAs, significant changes to Roth IRA conversion rules take effect in 2010 that will make it possible for virtually anyone to accumulate funds in Roth IRAs going forward. Not only has eligibility for conversion been liberalized, but investors who convert in 2010 can take advantage of a special, one-time tax incentive.