The low-tax years between retiring and RMDs
The Golden Window
A calm walkthrough of what these years are and how to think about them — it explains ideas, and never tells you what to do.
This teaches concepts — it doesn’t recommend
Whether a Roth conversion helps your family depends entirely on your own numbers and your goal. Sometimes the honest answer is “don’t convert.” This guide will even show you a household where converting makes things worse. For a verdict on your situation, run your own analysis — where the engine uses your real numbers and can tell you to stand pat.
Chapter One
What the window is
After you stop working, your taxable income often drops — you’re living partly on savings, maybe not yet claiming Social Security, and required withdrawals (RMDs) haven’t started. That temporary dip is the “window.”
First, a way to notice whether the window is even relevant to you.
Five conditions that make conversions worth analyzing
◙ Illustrative householdShown for one example person, age 64. These aren’t a score — they’re a prompt to look closer.
Roughly the late-50s-to-60s gap, before RMDs begin at 73.
A traditional 401(k)/IRA balance above $500k+ is what grows into big future RMDs.
Conversion tax is best paid from non-retirement money, not the IRA.
Inherited IRAs must be emptied within 10 years under the SECURE Act.
Joint brackets are wider now than a survivor will later have alone.
Illustrative scenario based on selected inputs. Not individualized tax or investment advice. Full disclaimer
Why this matters
For a stretch of years, you may sit in a lower tax bracket than you did while working and lower than you will once RMDs and Social Security stack up later. Some people use those low-bracket years to move money from pre-tax accounts into a Roth, paying tax now instead of later. Whether that’s wise is the subject of the next chapters.