Well, it's getting late, December 28th, to be exact. My daughter just received the conversion forms from Vanguard to change her traditional IRA into a Roth IRA while transferring it to Vanguard from her present mutual fund investment.

By the time she gets the forms filled out and signature guaranteed at the bank, we are approaching the last day or two of '99. Then I can overnight it to her present fund, but they still have to release it to Vanguard.

Question is, should I push to get this done in the next few minutes, or would it be better to wait until we get past the crunch at the beginning of January? I'm asking because I don't really know how important it might be to move quickly, or secondly, whether the concerns about investing before the end of the year even apply in the case of transferring a mutual fund into a Vanguard fund instead of into a stock. Thanks for your help.