$5500 x %tax bracket= tax penalty. Will it come out of $5500 which then reduces the net rolled to a Roth and extends the time to recoup your tax penalty?

How much time do you have to recoup tax penalty? With enough time it may make the tax penalty look like chump change!

Of course, there are those who will not mave any money at all, rationalizing that they are better off letting the equivalent tax penalty remain to grow in the trad, particularly if they have LOTS of green stuff already built up! But, read further.......

Advantage of Roth realized at 70 1/2: you are not FORCED to take TAXED distributions, AND you can continue contributions to a Roth. Neither of these are possible with the trad, if I have my facts straight.

Don't look at 70 1/2 as old. We'll are living longer and maintaining quality of life. You may enjoy a lot longer growth out of your Roth than you presently believe.

I froze my trads and shifted to Roth contributions, intending to pull my trads down first and letting my Roth grow for another 20 years. I'm 55 y/o. In the best scenario, I'm hoping my kids get part of our Roths. But for some that may not be a priority.

Of course there's always the possibility Congress will change the Roth rules like they did shortly after they introduced the trad. Remember, they still have to pay the bills for a non-income producing business. That's called TAXES!!!

Good luck. RE.