Trustee failed to convert IRA to Roth before year end as promised.

[Guest dpatterson]

I notified my IRA trustee towards the end of December 1999 to convert my IRA to a Roth before year's end. They indicated the conversion would occur before the close of the year. I have just received notict that they made a mistake and did not do the conversion. Can they correct the coversion, and make it still valid for 1999? If not, I am certain this will result in a significant loss to me due to large differences in tax rates between 1999 and 2000. Is there legal recourse against the trustee for failing to complete the transaction? They have offered to issue a letter stating there error, but are not clear what tax documents for 1999 will reflect.