The news media is full of information pushing the availability for all taxpayers being able to convert their IRAs to a ROTH, effective January 1, 2010.  Previously, both ROTH IRA conversions and contributions were limited to taxpayers with modified adjusted gross incomes (MAGI) of $100,000 or less.  But, now, only the direct contributions to the ROTH IRA is still limited to taxpayers with the MAGI of $100,000 or less.  However, there are possibilities of planning around this.  In addition, there are many things to consider if you are planning on converting a traditional IRA to a ROTH.