It's all fine to say "In 10 years I won't be working so my income will be a lot lower than now", but if you're forced to take big RMDs, your income could be just as high or higher than now, and you won't have any real choice in the matter.


Indeed. The primary benefit of a Roth is that you get to pick when you get the taxable inome, now or later. Touch choice, because you don't really know what your income status will be in the future.

You also don't know how your investments inside the TIRA and the ROTH will do.

I've come to the conclusion that it's just tinkering around the edges, doing a Roth conversion or not. Even the most optimal result is not going to be much difference overall. The math is straightforward.

As long as your current and future tax brackets are the same, or close.

And, of course, there is always the risk that they will change the rules and Roth distributions will be taxed. There is already a precedent, when they made Social Security payments taxable in 1984. "passed the Congress in 1983 on an overwhelmingly bi-partisan vote."

I dunno, to me it feels better to pay the tax when I am forced to (later), than to voluntarily pay the tax when I don't have to (now).