1. If someone asks you whether he or she should convert a traditional IRA to a Roth IRA by the end of this year, what are the considerations you would discuss with this person, what information would you need from this person to give the best possible response, and why?

2. Are plans loans a good idea from the point of view of the participant? If you were a participant in a qualified plan, what would be the pros and cons of your taking out a plan loan for yourself? If you were an executive in a company setting up a 401(k) plan, why might you want the plan to authorize loans? What reasons might there be against authorizing loans?

3. If a person is wealthy enough so that he or she doesnt want to take distributions from a qualified plan any more than possible, what are the options for minimizing or delaying qualified plan distributions?

4. What are the advantages or pitfalls of naming a trust for a spouse as the beneficiary of a participants qualified plan?