| Roth IRA liquidation
I plan to liquidate my Roth IRA this year to take a tax loss (subject to 2% AGI threshold on schedule A). My questions are:
1) Can I open a new Roth IRA next year or is there a waiting period that must be satisfied?
2) If the answer to #1 is yes, can I make contributions to the new ROth IRA for both 2009 and 2010? | 
