Group 1 - The article discusses the concept of Roth conversions, which allow individuals to move assets from pre-tax retirement accounts to post-tax Roth IRAs, providing tax-free growth in retirement [3][5]. - A Roth IRA requires contributions to be made with after-tax dollars, meaning no tax deduction is available at the time of contribution, but withdrawals in retirement are tax-free [4][5]. - There are no limits on the frequency or amount of Roth conversions, allowing individuals to convert as much money as they wish at any time [6]. Group 2 - The article highlights the tax implications of Roth conversions, stating that the entire amount converted must be added to taxable income for the year of conversion, resulting in significant upfront tax costs [7]. - It emphasizes the importance of consulting a financial advisor to create a retirement plan that considers taxes and other financial factors, especially for those nearing retirement [2]. - The potential benefits of a tax-free portfolio in retirement are contrasted with the immediate tax burden incurred during the conversion process [2][7].