Keiter Stephens identified one individual that would be a candidate for conversion.  After performing our conversion analysis with varying considerations, we found that in certain circumstances the conversion would be favorable and in others it would not.  This further indicates that this is not a quick decision that should be made. Those considering the conversion should have a complete analysis performed to include factors such as future spending needs, estate tax exposure, heirs’ tax and financial posture, and charitable interests before reaching a decision.