Roth IRA accounts have been around now for just over ten years. It has been, in my opinion, a great way to save for retirement. The reason I favor the Roth IRA is because at the time of distribution, if you are over the age of 59 ½ the amounts taken out or not subject to taxation. As I reflect upon the reasons the Government suggested to everyone back in the 70’s and 80’s and since, that greatness of regular IRA’s and everyone should have one it has become very obvious our society, tax laws and the economy of the United States ( as well as World ) has changed. In the early years of IRA’s the argument or sales tag to have IRA’s was “when you retire, you’ll be in a lower tax bracket.”