I have a client currently receiving long term disability income provided by private insurance, in which he personally paid premiums out of pocket. His understanding, as well as mine, is that the monthly insurance benefits are being received tax free since he paid the premiums. If this is true and assuming the disability income is the only income source, could Roth IRA conversions trigger any tax implications beyond ordinary income tax of the converted amounts?

My thoughts are no but I always appreciate a second opinion!