Core Insights - Systematic Roth conversions can potentially reduce lifetime tax liability, enhance retirement success, increase flexibility by minimizing future Required Minimum Distributions (RMDs), and provide more wealth for heirs [2][3]. Tax Considerations - The decision to convert pre-tax money to a Roth account should involve a comparison of current and expected future tax rates; if current rates are lower, conversion is advisable [3][4]. - The marginal income tax rate is only part of the tax consideration; various credits, deductions, and phase-outs can significantly affect the overall tax impact of a Roth conversion [5][6]. Potential Impacts of Roth Conversions - Converting to a Roth IRA can lower future taxable income, potentially reducing the taxation of Social Security benefits and increasing deductible medical expenses [5][6]. - Conversely, a Roth conversion could lead to increased taxation on Social Security income, higher capital gains taxes, reduced medical expense deductions, increased Medicare premiums, and lower health insurance subsidies [6].