ROTH contributions grow tax-free. Doing your conversions now allows you to buy equities are they're currently discounted prices, maximizing your potential long-term tax-free gains.
Especially if you hit the RMD threshold in retirement. Even more important is how RMDs affect Medicare premiums(1). The best advice I have is to avoid RMDs as much as possible since they can/will affect other parts of your retirement strategy. Thus, converting to ROTH today may save you lots of cash in the future.
