Core Insights - The article discusses the nuances of Roth IRA contributions and conversions, particularly for retirees who may not have earned income [2][3][5]. Group 1: Roth Contributions vs. Roth Conversions - Roth contributions require earned income, meaning retirees relying solely on Social Security or pensions cannot contribute directly to a Roth IRA [5][6]. - Roth conversions allow retirees to move funds from a tax-deferred account to a Roth IRA without needing earned income, as taxes are paid on the converted amount [3][7][8]. - The distinction between contributions and conversions is crucial for retirement planning, as conversions can provide tax benefits even in low-income years [1][5].