Why Should I Convert My IRA To A Roth? 
That is really a tax question . If you are currently in a lower tax bracket than you anticipate in retirement you would then pay the tax on the IRA while in this lower bracket and save that money . If you think that the tax brackets will increase you might do it for the same reason . If you want the flexibility of tax free income in retirement you might consider the conversion . It actually makes sense quite often . 