Reasons to switch now to a Roth
David A. Littell
If 2013 wasn't a high-earning year for you, then this might be a good time to convert your traditional IRA to a Roth IRA.
Taxes are the great persuader. If you think you'll find yourself in a lower-than-usual tax bracket for the 2013 tax year, then choosing this year to pay taxes on previously untaxed income could be a smart move.
Phipps, Jennie L., "Reasons to switch now to a Roth" (2013). In the News. 174.