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To Roth Convert, or Not to Roth Convert, That Is the Question Sensible Financial Planning
https://www.sensiblefinancial.com/to-roth-convert-or-not-to-roth-convert-that-is-the-question/
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Why would you convert a traditional IRA or 401(k) to a Roth IRA? The simple answer is to pay less tax in retirement, but there's more to it.