The backdoor Roth IRA -- It's one of most nimble personal finance tricks out there. But actually how to execute a backdoor conversion can be nebulous to the average consumer planning for retirement. Roth IRAs offer considerable advantages over traditional IRS -- namely that they don't have minimum required distributions and the money put in grows tax free along with being withdrawn tax free. But income limitations put a damper on those benefits. Only individuals making less than $131,000 per year and marrieds filing jointly making less than $193,000 per year can contribute directly to a Roth IRA. That's where the backdoor comes in. IRA Tax Expert Jeffrey Levine unpacks the conversion process and explains why a down market may be the best time for a Roth conversion.