Acc to my research, I can close ROTH IRAs to write off losses. Do I have to close all IRAs-mine, wife, kids? ?

We have two ROTH IRAs for us and two education IRAs for kids (under 18). All of these have significant losses now. I am thinking about closing a few and write off losses as itemized deductions. It says you need to close all roth IRAs. We file jointly and i am not clear whether all applies to my own, or both of us or all of us. Any help will be appreciated. Once I close them, can I open the new ones on Jan 1, 2009 with the new money?