1. Subject to penalties? Under 59.5 years old?
   1. If No, Continue On
      1. Can you pay tax from an outside source?
         1. If No, Do Not Convert
         2. If Yes, Continue On
            1. Which tax rate is anticipated to be Lower?
            2. Marginal tax rate now
            3. Average tax rate throughout retirement
   2. If Yes, Do Not Convert
2. How long do you expect to live?
   1. Less than 15 Years after retirement begins
      1. Favors Not Converting To a Roth IRA
   2. 15 rears or more after retirement begins
      1. Favors Converting To a Roth IRA
3. What is your current income tax bracket?
   1. 10%, 15% or 25%
      1. Do you save and invest 15+% of your income And/Or do you expect to live on more money in retirement annually than you live on now?
         1. If Yes, Continue On
            1. Do you expect income tax on seniors or lower incomes to be eliminated or reduced?
            2. If Yes, May NOT Favor Converting
            3. If Yes, May Favor Converting
         2. If No, Continue On
            1. Do you expect income tax on seniors or lower incomes to be eliminated or reduced?
            2. If Yes, Do Not Convert
            3. If no, do you believe all tax rates will increase?
            4. If Yes, May Favor Converting
            5. If No, May NOT Favor Converting
   2. 28%, 33% or 35%
      1. Do you save and invest 10+% of your income And/Or do you expect to live on more money in retirement annually than you live on now?
         1. If Yes, Continue On
            1. Do you anticipate tax rates in retirement to be the same as or higher than today's? (Inflation Adjusted)
            2. If Yes, Favors Converting
            3. If No, Favors NOT Converting
         2. If No, Continue On
4. Do you intend to pass on these assets to individual(s) or to charities?
   1. If Charity, Do Not Convert
   2. If Individuals, Continue On
      1. Will your current marginal income tax rate be higher or lower than your heir's average rate over time spending assets?
         1. Your rate is higher
            1. Do Not Convert
         2. Your rate is lower
            1. Likely Favors Converting