This article claims that the income limits for contributing to an Roth IRA has been removed for 2010. I was under the impression that the limit was removed for _converting_ a traditional IRA to a Roth IRA. See <a href="http://www.money-zine.com/Financial-Planning/Retirement/2010-Roth-IRA-Conversions/" rel="nofollow">http://www.money-zine.com/Financial-Planning/Retirement/2010...</a><p>Effectively, individuals that aren't eligible to contribute to a Roth IRA in 2010 can contribute to a non-deductible traditional IRA, then take advantage of the conversion limit removal for 2010 and convert the traditional IRA directly into a Roth IRA. So, it's not quite as easy as simply contributing to a Roth IRA directly.