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Controlling Expenditures in Difficult Economic Times The current slowing economy has prompted many individuals to take a closer look at how and where they spend their money. If you find yourself in this situation, and many of us do, you may need to develop some restraint in consumption and grasp the value of saving to build wealth for the future.   American Opportunity Credit For tax years beginning in 2009 and 2010, the Stimulus Act includes taxpayer-friendly modifications to the Hope Scholarship higher education tax credit (Hope Credit).   Traditional to Roth IRA Conversions Four years ago, the Tax Increase Prevention and Reconciliation Act of 2005 (TIPRA) relaxed some restrictive rules preventing many taxpayers from converting a traditional IRA to a Roth IRA, but this favorable change was not effective until 2010.