No worries; I just wanted to clarify that the conversion window is not being closed.

Just to add to the discussion, I consider Roth accounts to be a very valuable tool for estate planning. My wife and I will have income in retirement in excess of what we'll spend so our entire Roths will end up being inherited. This is where I really like a Roth because the beneficiary of a Roth can take RMDs (required minimum distributions) over their lifetime based on IRS actuarial tables. This means that the last portion of your Roth can grow tax free for 50 (or more) years after your death, making it a powerful estate planning tool.

If you're planning on leave a decent sized estate, I highly recommend setting up a trust; I really like the dynasty trust (established in either SD or NV - you don't need to be a resident of either state). The trust allows you to avoid any estate taxes and also allows you to specify how the funds will be used/distributed and has a number of protections against being wiped out by lawsuits against your heirs. You can specify distribution of the funds to make sure that your heirs don't urinate it all away. A further feature of the dynasty trust is that if established in NV, it has a duration up to 365 years; in SD, it can run in perpetuity.