A Roth conversion is the process of moving money from a traditional IRA or other eligible retirement account into a Roth IRA, which may allow for tax-free withdrawals in retirement if certain requirements are met. Because the amount converted is generally taxable in the year of the conversion, timing is an important part of the decision. A Roth conversion often makes the most sense during years when your taxable income is lower or as part of a long-term tax strategy. Evaluating how a conversion fits within your retirement income plan can help determine whether it’s the right move for your situation.