When Dick Thaler and Danny Kahneman (two of the founders of the field of behavioral economics) showed investment firms data confirming that their top earners were the recipients of good old fashioned luck, the bankers scoffed at their analyses.
With higher tax rates on the horizon (the expiration of the Bush tax cuts on Jan. 1, 2011 and the 3.8% Medicare tax on high-income earners on Jan. 1, 2013), now is good time to evaluate conversion options.