William Roth; ex-senator fashioned new IRA plan; 82

"This was one of the truly great figures in Delaware politics," said his Democratic counterpart for many years in the Senate, Joseph Biden.

Senator Roth, who served as chairman of the Finance and Governmental Affairs committees, became one of the key gatekeepers at the intersection of politics and economics. In a position affecting taxation, retirement, and government reform, he said middle-class tax relief colored much of what policies and programs he favored.

Serving from 1971 to 2001, he called himself a quiet defender of unflashy issues and said his self-acknowledged lack of charisma was a virtue. "Anybody can speak glibly," he once told a reporter. "What we need is more people dedicated to doing the job and not running for president."

He had a leading role in promoting the 1981 tax-cut package championed by the new Reagan administration, which became part of a stimulus plan known as supply-side economics.

For years, Senator Roth and then-Representative Jack Kemp, a New York Republican, were unable to persuade colleagues to pass a comprehensive bill that would reduce personal income tax rates across the board. The duo agreed with the view of some economists, notably Arthur Laffer, that the tax rate at the time created a disincentive to work and invest. Senator Roth and Kemp also believed that a reduction in taxes would spur economic activity.

In 1980, Senator Roth became chairman of the Republican National Convention's platform subcommittee on economic policy. From that perch, he helped make the Roth-Kemp tax reduction program part of the national agenda.

He also vigorously lobbied to realize the Roth Individual Retirement Account, created as a provision of the Taxpayer Relief Act of 1997. He said the measure was meant to encourage more taxpayers to invest in IRAs. Under the plan, an individual pays taxes on the money he or she places in the account and then withdraws the funds tax-free in retirement. Forbes Inc. magazine called the Roth IRA "a great conceptual breakthrough."

"It's fitting that his memory is preserved by a savings vehicle that will bring millions of Americans economic security in the future," said Senate majority leader Bill Frist, a Republican from Tennessee.

Senator Roth's political portfolio expanded to include defense spending and foreign affairs concerns. He supported expanding NATO membership and the successful effort in 2000 to grant China permanent trading partner status.

Working largely out of public view, he was known for occasional public flourishes. There was the time he chose to highlight Defense Department overspending by publicizing a $9,600 wrench and a $640 toilet seat.

He took it a step further in Christmas 1983 by decorating a tree in his office with screws, nuts, and wrenches that he said would have cost $101,119 at Defense prices.

William Victor Roth Jr. was born in Great Falls, Mont., and grew up in Helena, where his father helped manage a brewery. His mother, with young William in tow, made regular trips to the state capital to hear legislators in session.

He served in Army intelligence in the South Pacific during World War II. His military decorations included the Bronze Star.

He was a graduate of the University of Oregon and Harvard University's business and law schools. After receiving his law degree in 1949, he joined the legal staff of Hercules, a chemical company based in Wilmington, Del., and became its general counsel.

In 1960, he lost a race for Delaware lieutenant governor. Six years later, he ran successfully to become the state's only member of the House of Representatives, defeating incumbent Harris B. McDowell Jr., a Democrat.

During his two terms in the House, Senator Roth assembled a catalog of federal domestic assistance programs highlighting more than 1,000 programs and the billions spent on them. When he found the Office of Economic Opportunity was unable to account for some of the programs, he sponsored a bill to correct what he called bureaucratic inefficiency.

In 1970, he ran successfully to fill the seat becoming vacated by retiring Republican Senator John Williams.

Senator Roth became a reliable supporter of the state's banking and insurance interests but tried to steer a moderate course by cosponsoring environmental legislation and making other efforts to appeal to liberal constituents.

During the 2000 election race, Senator Roth's advanced age -- he was the third-oldest member of the Senate -- became an issue, especially after he suffered dizzy spells in public. He lost by a large margin to Governor Thomas R. Carper, a Democrat.

He leaves his wife of 38 years, Jane Richards Roth, a judge on the 3d Circuit Court of Appeals; a daughter, Katharine of Washington; a son, William III of Annandale, Va.; and four grandchildren.