Nonetheless, there are many scenarios where clients might see that engaging in a Roth conversion could be a worthy risk to take. However, the decision of whether to make a (partial) Roth conversion in a given year (and, if so, how much to convert) can benefit from considering several factors. is the intersection of the potential conversion and Medicare Income-Related Monthly Adjustment Amount (IRMAA) brackets. In the end, the ultimate value of a Roth conversion is a function of many factors. (Meg Bartelt | Flow Financial Planning)Starting a financial planning firm can be both exciting and stressful.