Forbes:  “Come Jan. 1 anyone can convert a traditional IRA into a Roth IRA. Not everyone should. Here’s help deciding if the strategy fits you.  Next year all taxpayers will be allowed to convert their traditional individual retirement accounts into Roth IRAs, . . . Conversions are complicated and make sense only for certain taxpayers. Even those who might reap big benefits from converting have to overcome a natural aversion to paying taxes sooner than needed.”