Roth Iras can do a lot more than just boost your retirement income.You can use a number of the great Roth features to help you accumulate a larger retirement nest-egg.

With a Roth account, unlike regular IRAs, you don’t have to begin taking money out of the account when you reach age 70 ˝. The funds can stay there until you pass on. Then, the unspent Roth money belongs to your beneficiaries and can continue to grow tax-free over their life expectancies under rules similar to those for regular IRAs.

Your beneficiaries pay no income taxes on money received from Roths, whereas they are stuck with income taxes on money received from inherited traditional IRAs.

You’ll be hit with penalties in a regular IRA if you fail to begin required minimum distributions after you attain age 70 ˝.

Also, in contrast to regular IRAs, you can keep making annual contributions to a Roth after age 70 ˝ -- in fact, for as long as you live, if you or your spouse have earned income.

If your estate exceeds the exemption ($650,000 for 1999 and scheduled to increase to 1 million after the year 20005), both regular and Roth IRAs are subject to estate taxes. But if you leave your heirs a regular IRA, they will also have to pay income taxes on withdrawals. If you leave them a Roth IRA, their withdrawals will generally be tax free. Taxes you pay now to convert an ordinary IRA to a Roth are tantamount to being a tax-free gift to your heirs – a gift that also reduces the value of your estate, and, hence, estate taxes.

Another big Roth advantage: All of your annual contributions to a Roth IRA can be removed at any time for any reason without any taxes or penalties. Earnings withdrawn from a Roth also escape taxes and penalties, provided that the account has been open for at least five years and you are older than 59 ˝.

Not so with a regular IRA. The IRS assesses stiff, nondeductible penalties for early withdrawal.