SmartAsset and Yahoo Finance LLC may earn commission or revenue through links in the content below. There is no legal or regulatory age restriction on Roth conversions, so it's not too late in that sense. Generally speaking, a Roth conversion may make more sense for a younger saver. However, there are a number of other considerations that may be more important to keep in mind. For instance, unless you are likely to be in a higher tax bracket after retirement, or you plan to leave your retirement account ...