I plan on rear facing until my son outgrows his convertible - so 3-4.
Why? Not because it's the law, but because it's the safest thing for him.
It is really inconvenient to have him rear-facing. My seat is moved all the way forward, and passengers don't like riding with me. IDGAF. My child's safety trumps my comfort or my passenger's comfort. Having a kid and being a mom means doing what is BEST for the child.