In our opinion, there is no “one size fits all” recommendation with regard to Roth conversions. For certain clients, a Roth conversion could be beneficial, but other clients might be better off leaving assets in a Traditional IRA. One of Patten & Patten’s core beliefs is that investment strategies are most effective when they are customized. We recognize that no two clients are the same. For this reason, we do not use model portfolios or generic strategies intended for broad swathes of clients. Rather, we apply a comprehensive, consultative, and dynamic investment process to design investment strategies tailored to the specific needs of our clients. This paper seeks to identify, through an analysis of the various relevant factors, certain parameters that would favor one approach over the other.