In my Excel calculations, I didn’t account for the reduced amount of taxable SS since I didn’t know how to calculate it. Eliminating the 40K Roth conversion & with the reduced taxable SS amount, the additional tax for a Roth conversion becomes approx. $7,295 & that doesn’t account for the opportunity cost. At this point I’m having a tough time justifying a Roth conversion even considering what Kaye indicated. Perhaps I’m missing something.