The Roth Conversion Window: Why the Years Before 73 Are So Valuable

Henry Supinski, ChFC® · 4 min read · April 2026

For many retirees, the years between leaving work and the start of Required Minimum Distributions represent the single greatest tax planning opportunity of their financial lives. Here's why — and how to use it.

What Is a Roth Conversion?

A Roth conversion moves money from a traditional IRA or 401(k) into a Roth IRA. You pay taxes on the amount converted now — but that money grows tax-free and is never subject to RMDs. The question is: at what tax rate are you converting?

The Early Retirement Window

When you retire, your taxable income often drops significantly. Social Security may not yet be taxed. RMDs haven't started. This window — often between ages 60 and 73 — is frequently the lowest-tax period of a high earner's life. Converting during this window means paying tax at a lower rate than you would have during your working years or during forced RMDs.