<prompt> Human: Hello,I am 25 and make 85k a year. I am currently maxing out a Roth IRA 5.5k a year and a Traditional 401k 18.5k a year. I think a Roth 401k makes more sense for me as I am anticipating as I will likely be inheriting income generating properties by the time I retire so I would rather pay taxes now. That being said I am planning on going back to school and getting a MBA in the next 2-3 years. Would it make sense for me to keep contributing to a Traditional 401k, roll it over to an IRA when I leave my job for school, and then convert it to a Roth IRA while in school? My logic is I wont have any income while Im in school and thus will be at a very low tax rate when doing the conversion. Please let me know your thoughts.  <response>: Yes, doing the conversion in years with a lower marginal tax rate is beneficial. Also remember you can spread the conversion over multiple years to avoid paying higher rates, you dont have to converr all at once.When you do the conversion, it benefits you not to have any money withheld for taxes if you can pay those taxes some other way payroll withholding or from savings. If you have money withheld from the conversion, it will be subject to the penalty. 