Two Questions. First, I converted my 403(b) to an IRA. My wife and I make just about 100k/year. I am almost positive that our total income (certainly our AGI) will be under 100K this year, but it might be the last year this happens until we retire (We are both age 35). Should we convert to a Roth now while we can? We will probably be in a higher tax bracket at retirement, but I am not sure. I am not sure what variables are even important so that I can make predictions. I am also not sure if I can afford to pay the 20% ($5,600) right now. Second, if I have positions in my portfolio, can I move them without selling?