IMAGINE HAVING AN INCOME TAX-FREE RETIREMENT INCOME! It's possible with a Roth IRA or Roth 401(k) account! In this compact explanation updated for the Proposed IRS Regulations for the SECURE Act and for SECURE 2.0 Act (enacted December 29, 2022, ) Michael Gray, CPA gives the highlights of what you need to know to build a big, tax-deferred or tax-free retirement account and get the maximum benefits from it. * How do the advantages and disadvantages of a Roth account compare to those of an IRA account? * How can you use a rollover from a 401(k) or other employee retirement account to create a big Roth or IRA account? * Many people have become disenchanted with the stock market. How can you use a self-directed Roth or IRA account to make alternative investments, such as in real estate or private mortgages? * What are the prohibited transactions that can result in disqualification (treated as instant distribution) of your Roth or IRA account? * When can a Roth or IRA be required to pay income taxes? Should you go ahead with an investment that generates income taxes for the Roth or IRA anyway? And much more!