With current income tax rates near historic lows and a rapidly-growing national debt, many analysts believe tax rates will need to be significantly higher in the future. If so, this could be a great time to perform a Roth conversion, converting your traditional IRA to a Roth IRA under your current tax bracket and avoiding potentially higher tax rates down the road.

https://www.forbes.com/sites/impactpartners/2019/08/28/tick-tick-roth--why-theres-potentially-no-better-time-to-convert-your-ira-to-a-roth-ira/#508650d37847