It's the oppourtunity some people have been waiting for.  Starting in 2010, anyone can convert a traditonal IRA into a Roth IRA, regardless of income or filing status.  Simplified Pension (SEP) IRAs and SIMPLE IRAs also can be converted.  Before 2010, only individuals with modified adjusted gross income (AGI) of $100,000 or less could convert to a Roth IRA.  Also, married taxpayers filing separately were prevented from converting traditional IRAs to Roth IRAs.  As a result of these changes, Roth IRAs will be available to more taxpayers.   We have prepared a free booklet that will provide you more detailed information on this issue.  Please contact us and we will send you one.