If you’ve read my articles or others on Roth conversions, you probably know the most obvious opportunity for Roth conversions exists in the period between retirement and when you start to tap Social Security and retirement accounts.
If you look at a tax projection for someone who is about to retire, rates are often near their peak. They fall off a cliff when wages go away, and then they pop up again once you have required minimum distributions (RMDs) and Social Security income.
