Converting or rolling over IRA / 401(k) to Roth IRA only, business, ordinary, capital, convert

Wasteoftime

Hey guys,

Did any of you convert your IRA / 401(k) to Roth IRA during long periods of no income, i.e. graduate school, business school or unemployment?

I'm wondering if there are any reasons *not* to roll all my other retirement funds to Roth IRA this year. The only months of ordinary income I'm making is during my internship -- three months -- since I don't work during the rest of the school year. Everything else is capital gains (or losses, hopefully not too much though). I expect that my taxes will be lower this year than in other years, but I'm just wondering if I'm overlooking anything obvious.