I found it worth the time to read through (although I did not delve into
the examples in detail).
Two comments:
1) the discussion of how to avoid anti-cherry-picking rules when
recharacterizing conversions was interesting, but it also seems like a
way to generate a lot of extra fees for financial planners and tax
accountants in anticipation of tax savings that may or may not ever
happen, or that may not be maximized (because you missed the optimum
time to recharacterize while waiting for the time limit clock to run out).
2) nowhere did it mention what I still consider one of the more valuable
benefits of conversion: starting the five-year clock on avoiding early
distribution penalties.
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