Should You Convert a Traditional IRA to a Roth After 60?

Converting a traditional IRA to a Roth after 60 can be beneficial if future tax brackets are expected to rise, for leaving tax-free assets to heirs, or funding large expenses without increasing taxable income. The conversion triggers immediate taxes and may increase Medicare surcharges later. For those 73 or older, conversions don't reduce current RMDs but lower future ones. Phased conversions up to the 22% tax bracket are preferred to avoid high tax spikes.