My adult kids are big earners. Should I do a Roth conversion now so they aren’t taxed as much on their inheritance?

<iframe
  src="https://statesidedaily.com/embed/cluster/08f81b4617e9cfbd6572565964009c83ec528976"
  width="100%" height="320"
  style="border:0;max-width:680px"
  loading="lazy"
  title="My adult kids are big earners. Should I do a Roth conversion now so they aren&#x2019;t taxed as much on their inheritance?"></iframe>