This document discusses the benefits of a Roth IRA conversion. It notes that individuals age 50+ have a higher contribution limit and catch-up provision for Roth IRAs. It provides an example of a 50-year-old with a $500,000 traditional IRA who could convert $100,000 in 2012 at a 25% tax rate, or $89,286 in 2013 at a 28% rate. It recommends keeping converted funds in accounts if they increase 17.9% or more to outweigh the taxes paid. The document promotes comprehensive wealth management services.