Plans change because scenarios and conditions change. While you have a strategy for your financial future and legacy, that planning will inevitably have to be adjusted for any number of circumstances, including your personal preferences and needs, market fluctuation and, as we will focus on in this commentary, Washington D.C.Because administrations, legislatures and political philosophies come and go, tax policy changes. In fact, there’s an old saying “tax code is written in pencil.” There is a strong indication that taxes will increase in the future, so including a Roth IRA conversion in your financial plan today may help you protect more of your wealth in your lifetime, and preserve the after-tax value of your legacy for your heirs. The present situation While you may consider the current top tax bracket of 37 percent high, historically, that percentage is relatively low. For instance, from the late 1940s through the 1960s, the top marginal tax rates were arou...