What is the "Lifetime Effective Rate" Roth Conversion pattern?

Also considered a "Do No Harm" conversion, The Roth Conversion to Lifetime Effective Rate tab will calculate the average tax rate using non-qualified account distributions. It will never convert more to a Roth than the total paid in taxes in the scenario being prepared. 

Income InSight will also allow for comparisons based on the tax map and the effective marginal rates in the case.