Although the $100,000 modified adjusted gross income limitation will be lifted for Roth IRA conversions in 2010, tax professionals should seriously consider advising their clients to take action before the end of 2009. The expiration of the Bush administration tax cuts coupled with the possibility of a health care surtax will result in a significant increase in federal income tax rates. These rate increases will make it costlier to convert in subsequent years, creating a critical and time-sensitive opportunity for taxpayers to strategize to meet AGI requirements and convert in 2009. Register for this Web seminar led by Bob Keebler. AICPA members attend for free without optional CPE. Discounted CPE is available to PFP/PFS members.