trying to decide when to convert RRSP to RRIF and LIRA to LIF

Some background--my wife and I are in Alberta; she's 64 this year, I'm 54 this year. She turns 65 in July 2026.

We're looking at both retiring in April 2026, and trying to decide what to do with her RRSP and LIRA in terms of the timing of when to convert them.

Our understanding is that "after age 65", RRIF income can be split between us, which would be advantageous for tax purposes. It would also qualify her for the pension income credit. But does "after age 65" mean 2026 for her, or 2027?

In other words, to immediately begin taking advantage of those tax breaks as soon as we can, should we convert the RRSP to RRIF and LIRA to LIF this year, so that we can use those breaks next year in the 2026 tax year? Or, should we do the conversion in 2026 so that we get those breaks in the 2027 tax year? Which one is "after age 65"?