SmartAsset and Yahoo Finance LLC may earn commission or revenue through links in the content below. Legally, it’s never too late to make a Roth conversion. The IRS will let you move qualifying funds at any time as long as you can pay the resulting tax bill. For those in or near retirement, the bigger question is whether it’s a wise call to make a Roth conversion. On the one hand, a tax-free portfolio gives you significantly more control over your finances. On the other hand, you will have little opportu ...