Is the Roth IRA Conversion for me?

Dennis A. Suckstorf authors article for NAPFA's Planning Perspectives e-newsletter.  Planning Perspectives is the consumer e-newsletter of the the National Association of Personal Financial Planners. Prior to 2010, an individual could only convert a traditional IRA (qualified retirement plan) to a Roth IRA if his or her modified adjusted gross was below $100,000. But since January 2010, the income restriction has been lifted, and many newly eligible people are considering this tactic.