Traditional IRA participants who are still working after age 70 12:

1. a) Can roll over their Traditional IRA into a Roth IRA and will not be subject to required

   minimum distributions.

2. b) Must begin distributions from their accounts on the day on which they turn 70 12 or else

   be subject to penalty.

3. c) May defer distributions from their accounts until the end of the year in which they retire

   (without penalty).

4. d) May defer distributions from their accounts until April 1 following the year they reach

   age 70 12 without penalty (like all other taxpayers).

5. e) May defer distributions from their accounts until April 1 following the year they retire

   without penalty.