text:  There are a few things that I look at. Number one is if you're going to convert to a Roth IRA, do you have the cash to pay the taxes? And that's part of the planning process is figuring out how to pay the taxes on the conversion. So that's one thing. Second thing is we look at your tax brackets and figure out what's the right amount to convert. If you've got a huge IRA, it doesn't mean you convert it all at once. You might, but odds are that we're going to do it in pieces over time. And you can do it in pieces over time.