Be Smart About What You Hold in Your Roth IRA
In November 1789, Benjamin Franklin lamented in a letter to a friend that there were only two certainties in life: death and taxes. Sure enough, Franklin died less than six months later, after having paid a considerable share of taxes to the newly established republic he helped found.
Though taxes are an inescapable part of modern life, Congress will occasionally enact relief measures to help ease the burden of taxation and to incentivize certain behaviors. One such law, the Taxpayer Relief Act of 1997, introduced the Roth IRA -- a highly tax-advantaged savings vehicle that middle-class Americans could use to prepare for retirement.
Source Fool.com