Summary of “Why new tax rules make Roth accounts better than ever”

The Roth accounts offer a fantastic way to accumulate money tax-free.
New tax laws make Roth accounts look better than ever.
The Tax Cut & Jobs Act lowered marginal tax rates those rates revert to higher levels in 2026.
With the potential for higher tax rates in 2026 and beyond, funding accounts such as the Roth IRA and Designated 401(k) Roth accounts, where money grows tax-free and assuming you follow the rules, is tax-free upon withdrawal, is more important than ever.
Later in retirement, after reaching age 70-½, without this strategy, you would pay taxes on those withdrawals at the 22% or 24% rate, or, if tax rates revert in 2026, at the even higher marginal rates of 25% and 28%. By using the Roth conversion strategy, you pay taxes at 12 cents on the dollar today, instead of 24 cents or more per dollar later.
You can convert traditional tax-deferred retirement accounts to Roth accounts regardless of your income level.
Roth IRAs are one of what I call the two superheroes of retirement accounts.
With the new tax laws, a little planning now can mean thousands in tax savings later.

The orginal article.