@techreport{NBERw13763,
 title = "To Roth or Not? -- That is the Question",
 author = "Laurence J. Kotlikoff and Ben Marx and David Rapson",
 institution = "National Bureau of Economic Research",
 type = "Working Paper",
 series = "Working Paper Series",
 number = "13763",
 year = "2008",
 month = "January",
 URL = "http://www.nber.org/papers/w13763",
}