- Getty Images Dear Dan, I found your column “Do Roth IRA conversions still make sense with the passage of the GOP tax law?” very helpful and I better understand the strategic choice a conversion to a Roth IRA represents. My question is not about why or how, but when the best time is to convert. Is it early in the year, late in the year, or as one person suggested to me, whenever the market declines? Where do you stand on this? —Considering Conversions Most Read from MarketWatch Read: The case against R ...