401K conversion to ROTH

[DoctorQuestion]

I'm transitioning into fellowship and getting into a lower tax bracket for 2022 ( but still most likely will be in the 22-24%). I was wondering if it makes sense to do a rollover IRA of my current 401k and then do a roth conversion since I will be on a lower tax bracket, or is it too much of a hassle. I'm currently more inclined just to move it to the new employer.
I also considered a rollover IRA to have more options, but I guess that that would limit my ability to do backdoor Roth IRA in the future. Any suggestions? Thanks

[Bmac]

I think I would wait until 2022 at which time you will have a better idea of both your income and current tax law regarding marginal rates, etc. For now leave in the 401k and do backdoor Roth for 2021.

[jfoxcpacfp]

1. You can roll over directly to a Roth, fyi
2. We need the amount you are talking about
3. Having a pre-tax IRA does not limit your ability to do a BD Roth in the future but I would presume it w/b better to convert all in the lower tax bracket than to wait for the future.
4. But we still don’t know how much $$ you are considering rolling over.