My wife just gained access to a 457 plan with a Roth option from her part time gig. Seeing as we don't pay any federal income taxes since I FIRED, I was planning on contributing the majority of her income to the plan. I would also like to continue to fund our Roth IRAs up to the total of her earned income by selling taxable investments and repurchasing inside our Roths. In effect, our total Roth contributions (IRA + 457) will exceed her earned income. Are there any problems with this?