I attended the seminar in Washington last week, and was hoping to see a calculation on the logic of converting to a Roth. I know Ed Slott feels very strongly of converting to a Roth due to a potential of increasing tax bracket. However in 50 years of practice I have seen tax rates go up and down. Also if you assume a 7% return and a 50% tax rate for both federal and State, and one had to pay the tax on the conversion from a side fund, won't you have more money in the IRA, side fund vs the Roth 15 years down the line. Yes the tax bracket drops to 35% at retirement 15 years down the line, and it would appear that leaving it in the IRA and the side fund accumulation would have been better than the converted amount in a Roth?