December 31, 2010 is the last day to elect to convert your your Traditional IRA/401(k)/403(b)/457 to a ROTH designated IRA.
In reality, you have less time to consider it as you will need to make arrangements through your current firm to release the funds to a new manager via a Code Section 1035 (tax deferrd) exchange.
Importantly, is that you take the time to met with a professional to discuss if a ROTH CONVERSION is right for you.
If you would like an expert opinion regarding YOUR unique situation, please feel free to contact me.
Christopher Hopkins
Mountain Wealth Management Group