AN, I’m sure your calcs are correct. Social security is a major factor as well and if you have 50k in SS income, then a Roth ira/401k may make more sense as well.

In summary, it really depends on your situation. The main thought I hope to present is that don’t go blindly into Roth IRA or Roth 401k (I was very biased myself). Another thing to consider is that the government probably loves the Roth 401k and the Roth conversions since they get their tax dollars now (the future is someone else’s problem).

For myself, working non-stop for about 13 years, and recently having job changes, new businesses, it just seems more likely most folks will have at least some breaks in employment due to layoffs, disability, new babies, starting a new business, etc…

It makes sense to convert your IRA to a Roth anytime you have low income of if you are lucky enough to retire at 59.5, do it every year starting then.

I have a friend who worked for about 13 years in tech straight and is now taking time off and it would be a perfect time to do some conversions.