That is to embed in law the common sense principle that any new proposals or new tax cuts need to be offset so that they don't cause a deterioration in the budget deficit.

WHITEHOUSE: Detailing the FY2011 Budget

Gingrich and Senate Majority Leader Bob Dole proposed a modest partial budget agreement that cuts the deficit but doesn't erase it entirely.

CNN: GOP eases hard line on budget

Another is that with the federal budget deficit mounting, tax rates probably aren't going any lower and could soon head higher, making Roth conversions even more attractive now.

FORBES: Conversion Time