In this audio stream, Bob Keebler covers the new thinking as it relates to Roth planning given market volatility. Key considerations include: Opportunistic conversions (i.e., optimizing Roth segregation strategies, which focus on the volatility of the stock market); Hedging against increased tax rates; Tactical planning (i.e., net operating losses); and the annual Roth conversion strategy. Important to note is that conversions to Roth 401(k)s cannot be recharacterized.