Subject: Re: Investment/Retirement Accounts
The benefits of Roth conversions is mostly illusion. It just changes which year you pay the tax, now or later.

The benefits everyone talks about are, but IMO, the biggest benefit can be no RMDs. It's all fine to say "In 10 years I won't be working so my income will be a lot lower than now", but if you're forced to take big RMDs, your income could be just as high or higher than now, and you won't have any real choice in the matter.

Brian