Roth IRAs offer significant estate planning and financial benefits. Do you have a substantial balance in a traditional IRA and are considering converting it to a Roth IRA?  There may be no better time than now. The Tax Cuts and Jobs Act (TCJA) reduced individual income tax rates through 2025. As such, it may be an ideal time for Roth IRA conversions.  By making the conversion now, the TCJA enhances the benefits of a Roth IRA. Estate planning benefits The main difference between traditional and Roth IRAs is the timing of income taxes. With a traditional IRA, your eligible contributions are deductible on your tax returns but distributions of both contributions and earnings are taxable when you receive them. With a Roth IRA, on the other hand,...