Roth conversions are rising in popularity.

In 2012, more than half of Vanguard defined contribution plans offered Roth elective deferrals and 11 percent of participants with access to Roth deferrals chose that option.

Between 2010 and 2012, 4 percent of plans offered Roth in-plan conversions and less than 1 percent of participants with access to the option converted assets.

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