Why Convert A 401K To A Roth IRA? 
That is an excellent question !!! I like these questions , because it shows that you are seriously looking at your retirement . A Roth Ira is desirable as a piece of your retirement plan because the returns are tax free . If all of your other investments are going to lose a good part of the payments to income tax , it helps to have something to offset that loss . You would want to convert your 401k when the tax implications were in your favor , and you did not have a tax sheltered piece in your retirement portfolio . I hope that helped , thanks for asking ! 