As 2010 comes to a close so does a rare opportunity. Financial planners are seeing clients come in and talk about converting some of their taxable retirement money to a tax free ROTH IRA. The reason why 2010 is important is because you're able to spread the income tax burden over two years, instead of one. A Bend certified financial planner says he's seeing some clients make this move. Brian Stallcop has an Edward Jones Office in West Bend. “That's right; so if you do that this year, you'll actually realize the taxable income in 2011 and 2012. And that's a unique opportunity, you won't be able to do that after this year."   Everyone's situation is different, depending on your age, income and goals. So it's important to talk to tax and financial planning experts before you decide.