We have long recommended that doctors (and their spouse) fund the maximum level of nondeductible IRA contributions, currently $4,000 per spouse ($5,000 for each spouse aged 50 or older). We further recommend that doctors establish these as Roth IRAs (contributions are nondeductible, but earnings are tax-free) if they qualify (less than $156,000 of adjusted gross income (AGI) if married). Doctors exceeding this income level should fund regular IRAs (contributions are nondeductible, but earnings grow tax-deferred), and plan to convert these IRAs into tax-free Roth IRAs in 2010, when the current $100,000 income limit on converting to Roth IRA status disappears.