Abstract
Roth conversions are beneficial to middle-class Americans with substantial tax-deferred accounts and modest taxable incomes. Those approaching retirement or in retirement perhaps best fit this description. A conversion strategy not only extends the life of a portfolio, it also protects against substantial future tax expenditures through the transfer of funds to a tax-free Roth IRA account in early retirement. The analysis conducted demonstrates that a dual-earning couple with combined annual income of $200,000 would be astute to fund a traditional 401(k) over a Roth 401(k) and then, at retirement, initiate partial Roth conversions. [PUBLICATION ABSTRACT]