The American Taxpayer Relief Act—better known as the last-minute “fiscal-cliff deal” in January—brought many new tax rules. A couple of them could prove valuable for investors who own an IRA or Roth IRA. Thanks to the new law, workers saving for retirement in a 401(k) have an easier time switching over to the Roth option in their 401(k), assuming their employer offers one. Meanwhile, people age 70½ or older can once again turn their government-mandated IRA distribution into a donation to charity.  Read more by  ANDREA COOMBES’ WAYS AND MEANS Published: Mar 5, 2013