If you meet the IRS eligibility requirements, you may convert a portion or all of your traditional IRA to a Roth IRA.

Note: The Tax Cuts and Jobs Act repealed the ability to recharacterize a conversion. That means if you convert a traditional IRA to a Roth IRA in 2018 or after, you will not be able to recharacterize it back to a traditional IRA.

So much behind the scene information for the new tax bill…