Assume you are in the 12% bracket with AGI of 48000.
A $100,000 conversion will put half in the 22% and half in the 24% bracket.
That's $23,000 to IRS plus your state tax which is substantial.
If your current tax is Zero, that would be half in the 12% and half in th 22% bracket == $17,000
It's Pay me now or pay me later", probably at higher rates later.
OR, maybe you want your heirs to get that tax free income.
