Hello IRA experts, What might be the reasons a high-net-worth client family might do a Roth conversion in 2021? I can imagine a top tax bracket with a 10% higher tax rate for 2022. Maybe. I can imagine a reduction in the estate tax and gift credits so $11.5 million per spouse becomes $3.5M again. Client couple is 80, $10M net worth. Should they do a large Roth Conversion in 2021? Their children are in highest tax bracket now too but grandchildren not old enough yet to have top brackets. Maybe just take large IRA distributions to buy a second-to-die life contract, $2 million or even $5 million? Maybe it is enough to assume the future to avoid all taxes after conversion gains as long as the second spouse lives plus 10 years? What do you think? Paul McGillivray