Rasec

In pretty much every case it makes sense to convert to a Roth IF you can afford the tax liability. If you would have done it last year, you could have spread out the expense over two years. I believe this year you have to pay the whole thing come April.

And, one of those things that's so obvious people forget...you get taxed on the whole amount. I have a couple buddies that were so used to thinking in terms of cap gains they were surprised when they were on the hook for the entire amount.