Mr. Slott says he plans to monitor his Roths and then reverse the conversions (called "recharacterization") of accounts that have dropped in value or lagged behind.

WSJ: Tax Report: How the Experts Are Handling Their Own Roth IRA Conversions

The process of undoing a Roth is called recharacterization.

FORBES: Deadline Looms To Cure IRA Remorse

Rather than rejecting the recharacterization argument out of hand, the Tax Court turned it into a reasonable compensation case and decided that they had not established that the consulting fees represented reasonable compensation.

FORBES: Seventh Circuit Surprised To See Accounting Firm "Screw Up Its Taxes"