Market Commentary
 Equities in the U.S. rebounded in February, with the tech-heavy Nasdaq returning 7.1% and the S&P 500 5.8%. International developed equities posted another positive month, with the MSCI EAFE returning 6.0%, while emerging market equities returned 3.1%. Globally, equities benefitted from positive economic data, with continued declines in unemployment in the U.S. and stronger than expected GDP in the eurozone. Core bonds and other interest rate-sensitive investments (e.g., REITs, utility stocks) struggled on rising interest rates in the U.S., as investors remain cautiuos that the Fed is more likely to increase interest rates in 2015 given the continued strength of the domestic economy. 

 
 
Here's the dilemma: You have a traditional 401(k) that contains both after-tax and pre-tax dollars. You'd like to receive a distribution from the plan and convert only the after-tax dollars to a Roth IRA. By rolling over/converting only the after-tax dollars to a Roth IRA, you hope to avoid paying any income tax on the conversion.