Are IRAs included in the value of my estate for calcuating estate tax, if the beneficaries were my kids. Would it be different if it were rolled over to my spouse’s IRA. I realize they would be taxed when they make the required withrawals each year.

I have a Rollover IRA that has lost half its value. If I convert it to a Roth IRA, I will pay taxes now, but it will grow tax free from now on. Should I convert it now, or should I let it ride, and pay taxes down the road (25 years)?

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