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Should I convert my retirement accounts to a Roth?

Dan Moisand
Should I convert my retirement accounts to a Roth?

Given that the new lower tax rates are set to expire, it seems like an even better idea. Also, what happens if there is no change in my tax brackets? If the present tax rate upon conversion (P) is less than the tax rate that would apply when funds came out of the account in the future (F), a conversion is a winner.