CPA/attorney radio host, and bestselling author James Lange provides critical guidance for navigating Roth IRAs, Roth 401(k)s, and Roth IRA conversions. Roth IRA conversions are the most certain and beneficial method of creating tax-free wealth for your audience. 2010 is the first year you can make a Roth IRA conversion regardless of your income. 2010 is also a great year to make a conversion because tax rates will likely go up in the future.