Roth conversions are a popular way for people to reduce their tax burden over the long haul, and people often start making those conversions when they are a few years away from retirement.
The goal is that once they reach retirement, they will be able to take money from their retirement account without the IRS claiming a chunk of the withdrawal. Money withdrawn from a traditional IRA or 401(k) is taxed as ordinary income, while withdrawals from Roth IRAs are not taxed at all (as long as you follow the rules).
