Content in this material is for general information only and not intended to provide specific advice or recommendations for any individual. This is a hypothetical example and is not representative of any specific situation. Your results will vary. The hypothetical rates of return used do not reflect the deduction of fees and charges inherent to investing. Your results may vary. Withdrawals of Roth IRA earnings prior to age 59 ½ or prior to the account being opened for 5 years, whichever is later, may result in a 10% IRS penalty tax. Future tax laws are subject to change. Traditional IRA account owners have considerations to make before performing a Roth IRA conversion. These primarily include income tax consequences on the converted amount in the year of conversion. All investing involves risk including loss of principal. No strategy assures success or protects against loss.