Hey, you with the big retirement account!  Yeah you… the person desperately wishing your savings were in a Roth account rather than a Traditional account.  What if you could make that transition right now… without a penny in taxes or penalties?  I’m Bryan Ellis… get ready to have your mind blown RIGHT NOW in Episode #102!----------Folks, thanks for your patience during the past couple of days while I’ve not published episodes for you.  You can probably tell that my voice sounds bad right now, and it’s been worse in the last couple of days.  Very bad cold.  So thanks for your indulgence!Socrates once said:  “Like sands through the hourglass, so are the days of our lives.”Well, I’m not certain if he really said that, or if it was just ripped off by a 1980’s-era soap opera, but the hourglass is a central figure in the powerful strategy you’re about to learn.Let’s lay the ground work:  You’ve got an IRA or 401k, and it’s built up very well for you over time.  But it’s a traditional account, and when you start making withdrawals in a few years, Uncle Sam is going to come calling… and you’ll be paying him back for those tax deductions… and a whole lot more… that you took along the way that you thought were such a good deal.You’d do nearly anything to have a “redo”… to use a Roth account instead, so your withdrawals would be totally tax free.  Because what Uncle Sam is about to do to you… well… you can practically hear pigs squealing and that awful banjo music from the movie “Deliverance”.But before I go any farther:  I’m not acting as your tax or legal adviser.  Go see somebody who is licensed.  This is a bleeding edge strategy, and it’s entirely possible to screw it up.  So don’t screw it up.  Get help from a professional.  If you want a referral, I’ll give you that info in a minute.It would be absolutely ideal if you could just transfer your Traditional funds into your Roth and let that be the end of the story.  And you can, but the tax bill you’ll get will be staggering.  So, no dice there.  And it would also be nice if there was a fancy legal construct by which you could just bleed value from your Traditional to your Roth, but that’s not kosher either.  There must ALWAYS be an exchange of fair value in every transaction, otherwise the IRS is going to send you a particularly nasty letter.But, there IS a really cool strategy which can go very much in that direction, while fully respecting the law.  And since it’s a pretty technically intense strategy, I’m going to illustrate it with a story.Two young men, brothers in their 30’s, wanted to partner together to purchase an investment property.  They found a good piece of property for their objective.  Good location, strong potential, everything is in place as it should be.  The asking price was totally reasonable.  The deal was a go.But the brothers had a disagreement.  Both of them had enough to buy more than 50% of the property, but neither of them had enough to buy the whole thing.  So they had to decide how to divide it up.They thought about doing a 50/50 deal, but they knew they’d ultimately run into a disagreement at some point.  And that’s when the older brother had a great idea.  His proposal was this:  The younger brother would pay the majority of the purchase price, and would own the property outright immediately.  He could do anything he wanted with the property, and every penny that he made from that property would be his to keep.The older brother would put up the remainder of the purchase price – less than half – and he’d not own the property at all… until a certain point in the future.  What point is that?  25 years from now.  It’s as if there was a special hourglass… but this one doesn’t measure hours.  It’s measurement is for 25 years.  While sand is still flowing through this hourglass, the younger brother is in complete control.  The property is his.  All of the benefits are his.  All of the income is his.  All of the authority is.  And then… 25 years from now, when