This document is about an advisory opinion from the U.S. Department of Labor regarding whether a Roth IRA as defined in Section 408A of the Internal Revenue Code will be considered an "individual retirement account" (IRA) for purposes of Prohibited Transaction Exemption 97-11. The Department concludes that a Roth IRA that satisfies the definition of an individual retirement plan in the Code would be covered by the relief provided in PTE 97-11, if all the conditions of the exemption are met.