Roth IRA conversion opportunities will expand next year, but most baby boomers don't plan on taking advantage of the changes, according to a new survey.

A survey of 1,259 baby boomers by financial services company USAA found that 73% of boomers who own a traditional IRA do not have plans to convert to a Roth IRA in 2010.

The survey also found that baby boomers are largely not aware that the $100,000-gross-annual-income limit on Roth IRA conversions is scheduled to be eliminated next year. The new tax law also allows anyone who converts to a Roth IRA in 2010 to pay the resulting tax bill over a two-year period.

The chief beneficiaries of the new tax law-those earning more than $100,000 per year-are no more likely than others to make an IRA conversion next year, according to the study.

In fact, the study found that 57% of those in over-$100,000 income bracket were unaware of the upcoming change in Roth IRA conversion rules, according to the survey.

The survey did find that younger boomers were the most likely to do a conversion and those who own both a traditional and Roth IRA were three times as likely than others to convert to a Roth IRA next year.