 Now, Roth conversion is a process where you move money from your traditional pre-tax IRA to a Roth IRA. That's called a Roth conversion, and it's a taxable event. So you have to remember that if you convert $100,000 from an IRA to a Roth IRA, that's going to add $100,000 of income to your taxes. So that would be a significant tax impact. So you want to make sure you understand what those impacts are when you do them.