I recently read a blog post from a very good advisor that included the following in his considerations for Roth Conversions?

“Will your Roth IRA have enough time to grow to offset the initial tax cost that comes with converting a traditional IRA?”

Why would this matter? In my opinion/understanding, the primary question should be: “Is the conversion tax rate a favorable long-term rate for you?” If so, do it. If not, do not convert. I don’t understand the concept of recovering from the initial tax hit.

Am I missing something here???

(obviously I am not getting into details of 5 year rules, state taxes, medicare premiums, etc, but just looking at the strategy conceptually)