iteracom

If you are younger than 54.5 years old (10% penalty on distribution if converted account is held less than 5 years) and you can afford to pay the tax liability with funds outside of your IRA, it's worth it. Paying the tax liability by tapping into the IRA is just dumb.

Also, here are no RMD's with a Roth, so your children/grandchildren may greately benefit from it as well.