 pile of savings that they have not yet paid taxes on. The opportunity to take some of that money and pay the tax on it today, if they're in a lower bracket, a lower tax bracket, makes a lot of sense. Plus, once they've done that, they don't have to take a required minimum distribution now that it's in a Roth IRA. So that money could continue to grow for them. It'll be tax-free later on when they do want to access those funds.