Good article to consider on which accounts to tap first in ER

[God or Mammon?]

http://online.wsj.com/articles/the-most-valuable-assets-to-leave-for-your-heirs-1401726302?mod=trending_now_3

[foobar]

It is too simplistic. Yes your heirs would rather get a roth instead of a tira but that isn't the fair comparison. To have the ROTH left, you will most likely have had to spend more money(i.e. paid taxes).  Imagine you have a 100k TIRA and 100k roth and you will need to spend 50k/yr for 2 years and will pay 20% in taxes on tira distributions. After 2 years you die Are your heirs better off getting 80k of roth money or 100k of TIRA?  If your tax rate is 50% and your kids is 10%, giving them tiras makes a lot of sense. If you take rate is 15% and your kids is 50%, the reverse is true.

http://online.wsj.com/articles/the-most-valuable-assets-to-leave-for-your-heirs-1401726302?mod=trending_now_3

[matchewed]

Fixed the title...

It's an article based on leaving money for heirs. Decidedly not a what to tap in ER. What to tap in ER should be based on tax efficiency, your plan, and maintaining your desired AA.