I would like to get some opinions and options regarding my particular situation. As I have mentioned on this forum before, I have not paid any income taxes in several years, mostly because I have a set of rather unusual deductions & credits. One set of those credits of particular importance is a set of one time adoption credits, for adopting a set of "medically fragile" siblings that were wards of the state. This adoption credit is large and non-refundable, but it is available for rollovers, which is what we have been doing for years. My tax accountant has informed me that this set of credits will be spent in the 2016 tax year, so the return that I file next April will be the final one that I can depend upon. That said, I also have a rather large set of annual deductions besides, that put my "regular taxable income" (Is this my MAGI?) around $55K. That puts me solid into the 15% bracket with zero chance of getting into the 10% bracket, but also with about $20K of headspace before I'm into the 25% bracket. I also find it unlikely that my wife & I will stay in the 10% after 60 years of age, because my pension alone will put us right on that line if it were today. What I'm considering is a rollover from a Traditional IRA into my Roth of about $15K in 2016, and perhaps another $15K in 2017. I know that opinions vary on whether contributions to a Traditional IRA or a Roth IRA are better, but what I want to know is, if you had a strong belief that your tax bracket would remain the same after age 60 (call it regular retirement age) would you prefer to stuff the after-tax Roth, or the tax-deductable Traditional?