Since I expect SFMI to rise a lot I just did a partial ROTH IRA conversion . By shifting over 700,000 shares of SFMI from my conventional IRA to a ROTH IRA while SFMI is at .165 I only am taxed on the value @ .165 per share , a huge tax savings over what the tax would be if I wait till the price zooms to $3.00 or possibly $7.50 on a buyout offer . Once it zooms up I can sell it within the Roth IRA and redeploy the money into a diversified variety of dividend paying stocks . Once the 5 year aging period is over I can pull out the dividends,capial gains etc TAX FREE !!! Partial conversions are permitted and no mandatory yearly distributions. Complex rules need study--see www.rothretirement.com The remaining 51,000 SFMI in our joint asccount will be taxed but at 3.00 to 7.50 per share will provide for any taxes if I have to pull some cash out of the Roth before the 5 years. Look into it now before SFMI zooms . LINDY