What is the difference between those two?

Yeah.

So a traditional IRA is what we would call a tax-deferred account, similar to a 401[k] or a 403[b], meaning that when you put money into that account type, you are getting to defer your taxes.

You get a tax break on the front end.

I'm not paying taxes on the amount of money that I contributed to the account.

Now, the catch is, down the line, when, uh, you retire, you start, uh, pulling from these accounts to supplement your income, or you hit your required distribution age, you pay income tax on every dollar that comes out of the account.

Whereas with the Roth IRA, we would call these, you know, a tax-free account.

... a few of the things, other elements of their income situation that doing a Roth conversion might impact?