If you have money sitting in a traditional 401(k) or IRA, the fourth quarter is an important time to think about Roth conversions. Why? Because December 31 is the deadline for a Roth conversion to count toward the current tax year. For retirees and pre-retirees, a Roth conversion can be a powerful way to move money from a tax-deferred account into a tax-free Roth account. But the strategy is not simply, “Convert as much as possible.” The amount you convert, when you convert it, and how the...