I am a retired Federal employee and contributed to the "Thrift Savings Plan". However, after retirement, I switched my "Thrift Savings Plan" to a "Traditional IRA". I read something recently, concerning conversion of a Traditional IRA to a Roth IRA - and you can spread the tax liability over a two-year period. I would like to know if this train of thought is worth pursuing? I currently have a little more than $30K in the Traditional IRA - shares of common stock in 7 different companies - some large cap, some small cap, all 7 paying annual dividends. I do not need the income from this IRA to supplement my retirement income.