Retire at 62 and your income often falls off a cliff — while your IRA keeps growing toward required distributions at 75. The years in between are the cheapest Roth conversions you will ever buy, and most households let every one of them expire unused.
Why the window exists
In your peak earning years, conversions rarely make sense — you'd pay tax at your highest bracket. But between retirement and required minimum distributions, many households sit in the 12% bracket with room to spare. Every dollar shifted to Roth in those years is a dollar that will never be taxed again, never inflate a future distribution, and never raise a surviving spouse's bracket.
How much to convert each year
We model conversions to the top of a chosen bracket — often the 12% or 22% line — year by year, stopping before tripwires (below). The right amount is rarely round and rarely the same twice: part-year earnings, capital gains, and one-off income all change the ceiling. That annual recalculation is the actual service; the conversion itself is a few clicks.
The three tripwires
First, IRMAA: two years after a big conversion, Medicare premiums can jump — plan conversions to finish by 63 if premiums matter to you. Second, ACA subsidies: before 65, extra income can cost thousands in lost credits. Third, the widow penalty: when one spouse dies, the survivor files single — often the strongest argument for converting aggressively while both brackets are wide.
The takeaway
If you're between 60 and 72 with a large pre-tax balance, ask your advisor for a year-by-year conversion map before December. The window closes one tax year at a time.
