<prompt> Human: Currently making 115k. Maxed out 401k. Maxed out Roth IRA. 6 month emergency fund, etc... Thanks rpf! We have no outstanding debts and do not own any property. Wife makes 30k per year. She has a traditional 401k with roughly 20k in it from a previous employer. Her new employer is small 4 employees and offers no retirement fund options nor will they offer one anytime soon. I will be getting a 6k raise next year and would like to start an additional retirement fund for my wife vs. just dumping it in the bank and watching it stagnate.Based on what Ive read on the IRS website, there would be no taxable benefit to rolling her funds over into a traditional IRA as we exceed the income threshold for deductions. However, if I roll her account into a Roth IRA, i would have to pay taxes on the amount rolled over because Id be converting from a pre-tax trad. 401k to a post-tax plan. The only reason Im thinking about a Roth IRA is because i dont anticipate our future tax rate in retirement to be lower as I expect my income to keep increasing over the next 20 years.Whats my best move?  <response>: I believe if youre filing jointly, you can contribute the max to a Roth IRA in her name as well. 