Ha! I agree. Actually, I've read posts before (i think one on this board as well) where it was suggested that people convert to a Roth IRA based on a potentially huge pay off. It makes sense to me so after putting it off for a bit, i decided to do it today. If MOSH pays off like we hope, we will have a huge tax burden. Therefore, it's probably best to plan accordingly beforehand to limit it as much as possible.