In 2010, the IRA conversion rules for individuals making more than 0000 will change so that existing IRAs can be converted into Roth IRAs with two years to pay off taxes on the money. Transfer assets from a traditional IRA to a Roth IRA if you think you may be in a higher tax bracket upon retirement with advice from aninvestment portfolio manager in this free video on individual retirement accounts. Expert: Gregory Bramwell-Smith Bio: Gregory Bramwell-Smith is the relationship and portfolio manager at Bramwell-Smith Associates. Filmmaker: David Pakman