Retirement tax questions

This link is to the IRS web site FAQs for IRAS, including conversions
<a href="http://www.irs.gov/Retirement-Plans/Retirement-Plans-FAQs-Regarding-IRAs" rel="nofollow" target="_blank">http://www.irs.gov/Retirement-Plans/Retirement-Plans-FAQs-Regarding-IRAs</a>