1.   And once the money is in a Roth, your earnings will accumulate tax free, not just tax deferred as with your present IRA.

2.   Another unresolved issue hinges on whether earnings would accumulate sheltered from both federal and state taxes until the money is withdrawn.

3.   Cash contributions into an MSA are tax-deductible and interest earnings accumulate tax-deferred.

4.   Contributions are not deductible, but investment earnings accumulate tax-deferred to pay for college tuition, fees, books and supplies, but not room and board.

5.   The reason is that their earnings can accumulate over many years.