Lehman Brothers Financial SA (LEHNQ)

[AKAPAK]

Small correction: You pay taxes on ALL the conversion amount, not just the gains:

-as ordinary income since it was deferred going into the traditional .

- All contributions ot a ROTH are from earned income and taxed as such when "contributed".

In the long run, a good idea if your situation fits and you expect the stocks to gain after the transition, IMHO.