When To Rollover Traditional IRA To Roth IRA? 
This is really a tax question . You should consult with a tax advisor . However , the basic principle is that you want to pay taxes when you are in the lowest possible tax bracket . This could be in anticipation of increasing tax brackets or a year in which you have many deductions or little income . Pay the tax in the low year by converting an IRA to a Roth IRA and then later withdraw from the Roth IRA without any tax due . 