Apparently I wasn't clear with my discussion. I agree with you regarding the Roth maneuvers. I was trying to state that a person could wait for 6 months to decide then if staying with the conversion pay the taxes due and include the low rate of interest on that amount due.
Is this also true about a Roth account? Q: Once the funds are characterized this way and the taxes are paid upfront can you then trade securities within that account tax free into perpetuity, keeping all gains whether they be they short or long term capital gains, into perpetuity?
If you have the capitol to pay a conversion tax today, you also could buy a lot more shares. Even if you only had a conservative tax rate of 20%, that would buy 22K shares today. What would they be worth by the time you take distributions and wouldn't that offset the cost of future taxes?