Look for a lower income window
The years after work income ends but before required distributions begin may create room to move money from a traditional retirement account to a Roth account. A conversion creates taxable income now, so the useful question is whether paying tax today may improve flexibility later.
Measure more than the tax bracket
Additional income can affect Medicare premiums, taxation of Social Security, deductions, credits, and cash available for other goals. Review the full return and household plan with a qualified tax professional before acting.
Decide how the tax will be paid
Using cash outside the retirement account may preserve more converted assets for future growth, but it also reduces liquidity. Compare the conversion with near term spending, emergency reserves, and other planned uses of cash.