<prompt> Human: So my basic understanding of this is you contribute to a traditional IRA, then immediately roll it over into a Roth IRA.Say I max the traditional IRA. Can someone explain what exactly the tax or growth benefits to doing this are, as opposed to just leaving it in the traditional IRA?Edit: Got it. But, say I contribute 5.5k to a traditional for 2013. Then want to rollover that in 2014...does that count towards my 2014 5.5k max, or can I still contribute another 5.5k?  <response>: Backdoor Roth allows those over the income limits to still contribute to a Roth IRA. 