Roth Conversion
Also called: Roth conversion ladder, converting to Roth
A Roth conversion moves money from a pre-tax account to a Roth, paying income tax now to make all future growth tax-free. It pays when your current rate is below your expected future rate, which is why the low-income years between retirement and RMDs are the classic window. Filling a bracket exactly — converting up to the top of the 12% or 22% band each year — is the standard technique.