Traditional vs. Roth for relatively high earners (compared to the mean, at least, we're not talking one-percenters by any stretch) really comes down to a tax rate gamble. The lower your income, the more you favor Roth because you would pay taxes at low marginal rates now with the expectation that your income would be higher, thus taxed more, in your later years, and you avoid that by going Roth. The higher, the less you favor it, because all those Roth dollars are taxed at the highest marginal rate applicable to you before you make your contribution, so avoiding that and then paying taxes later can lessen your tax burden because that income would go through all tax brackets, would be subject to deductions, etc., so you pay an overall lower average tax rate. (The rate of growth is going to be the same either way, and the future taxes paid in terms of dollars would certainly be more, but the net to you is still the question of what percentage is it.) The gamble is there's no certainty where tax rates might be in the future, one can only guess. Many just take the certainty of the tax rates now and bite the bullet.
That said, if the tax hit is indeed only going to be $3600, that lends towards just going ahead and doing the Roth conversion, it's a small gamble. If that decimal moved over a spot or two, then you'd start asking more questions.
That said, if the tax hit is indeed only going to be $3600, that lends towards just going ahead and doing the Roth conversion, it's a small gamble. If that decimal moved over a spot or two, then you'd start asking more questions.