Most retirees think they're in control of their money well into retirement. Then, at age 73—75 for some—that quietly changes. (Figures here are current as of 2026.)
That's when the IRS starts forcing withdrawals from your retirement accounts, whether you need the money or not. And once that happens, even the smart tax moves you've been planning suddenly get a lot more expensive.
In over 15 years of watching people wait too long to act, I've seen the same thing again and again: once Required Minimum Distributions (RMDs) kick in, Roth conversions become far more costly because every dollar you convert stacks on top of income you're already being forced to take.
I'm Justin. I run a financial planning firm in Lewisburg, Pennsylvania, where we help retirees across the country make smarter decisions. This article is about timing—specifically, why the window before 73 is the last real chance to shrink the pool of money the IRS gets to control.
One thing first, because it matters: this is not an "everyone should convert" article. There are plenty of situations where conversions make no sense. Anyone pushing them on every retiree is oversimplifying a decision that should be calculated and, above all, personal. If you're already a good candidate, the question is when—and that's the part most people get wrong.
Let me start with a story because this is where most people finally understand the problem.
A couple came into my office last year. Mid-70s. They'd done everything right—saved consistently, built close to $3 million in pre-tax IRAs, had no debt, and lived a conservative lifestyle. Then they said something that stuck with me:
"We don't even really want to spend all of this money, but the IRS keeps forcing us to take it."
It felt like punishment. The lack of control didn't sit well with them at all. And that's the moment most retirees realize what RMDs actually mean.
At age 73, the distributions begin. The IRS looks at your pre-tax balance, checks your age, and tells you exactly how much you have to withdraw, whether you need it or not. On a $3 million IRA, that first withdrawal can easily be around $120,000. Every dollar is taxed as ordinary income. And the required percentage increases every year as you age, so your forced income grows even if your spending doesn't.
Here's where it compounds:
At age 73, the IRS doesn't just force withdrawals. It takes control of your income timing.
Every dollar you convert to a Roth before age 73 is a dollar that never enters the RMD system. It never becomes required income. It never inflates your provisional income. It never pushes your Medicare premiums higher.
You're not just changing the tax treatment of that money. You're shrinking the pool the IRS gets to control later.
I think of a traditional IRA like a water tank, and the IRS controls the valve once you hit age 73. Before that, you decide how fast it drains. After that, the valve opens whether you want it to or not—and it opens wider every single year.
That's why the window matters. Before RMDs, you still have the levers:
Once RMDs start, most of that flexibility disappears. You can't convert your RMD, and the RMD fills the tax bracket space that made a conversion worthwhile in the first place. Converting isn't about speed. It's about maintaining control.
A lot of sharp people hesitate because of this thought:
"If I convert now, I'm shrinking my account and losing growth. If I wait, that money keeps growing."
On the surface, it sounds logical. It's also where the thinking goes off the rails.
Your money is going to grow either way—whether it's in a traditional IRA or a Roth IRA. The real question isn't whether it grows. It's who that growth ultimately belongs to.
Your traditional IRA feels like it's all yours. It isn't. I call it Schrödinger's IRA—it exists in a state of taxes paid and taxes not paid at the same time. Part of that balance already belongs to the IRS. The only unknowns are how much and when they collect.
So worrying about "losing growth" is solving the wrong problem. Roth conversions don't create value out of thin air. There's nothing magical about them. What they do is let you settle the IRS's share on your terms instead of theirs.
Start with $100,000. Assume 7% annual growth, a 10-year horizon, and a 22% tax rate that's identical now and later.
Run the numbers, and the ending values are identical. Same growth rate, same tax rate, same result. Converting doesn't reduce your growth—growth is neutral when the accounts are invested the same way. The only thing that matters is the tax rate you pay and when you pay it.
This isn't just my framing. Ed McQuarrie's paper, "For Whom Are Roth Conversions Most Beneficial?", found that the most valuable conversions happen in the years before RMDs begin, when you still control your tax brackets and can capture the lowest effective tax rate. Once RMDs begin, the window narrows quickly, and the math becomes much less favorable.
In other words: when you convert matters more than whether you convert.
If you wait until RMDs begin, Roth conversions don't stop working—they just become more expensive, and the benefit shrinks or disappears.
Before age 73, a conversion feels optional. After age 73, it feels like a corrective action because you're already being forced to take taxable income, and every conversion stacks on top of it. A conversion that might have cost you 12% can now spill into the 24% or 32% tax brackets (rates as of 2026) because your baseline income is so much higher. And Medicare is watching. That's why many people simply stop converting after age 73—the math no longer favors it.
Waiting doesn't just cost money in taxes. It costs you options.
The strategy isn't complicated, but it has to be deliberate. We map out each year between retirement and age 73 (or 75) and look at:
Why do this even when it means writing a tax check today? Because paying some tax now at a lower rate can prevent higher taxes later from forced distributions—while protecting your Medicare premiums, your surviving spouse, and potentially your heirs.
What you're really buying isn't a one-year tax savings. It's control and protection. Control over your future tax bracket. Protection for your spouse, the taxation of your Social Security benefits, your Medicare premiums, and potentially your heirs.
The couple I mentioned earlier didn't do anything wrong. They saved beautifully. They just waited until the strategic window had closed—mostly because it felt complex, and they didn't know where to go for specialized help. So they put the decision off for one year, then another.
Roth conversions aren't a magic trick, and they aren't for everyone. But if you're a good candidate, the years before age 73 are your last real chance to settle the IRS's share on your terms. Miss that window, and the same move becomes a corrective action at a much higher cost.
Want to know whether you're even a good candidate—and what the right amount to convert each year looks like for you? I build year-by-year conversion plans that account for taxes, Medicare, Social Security, and your surviving spouse. Schedule a free intro call. No pressure—if I can help, I'm glad to do it.
As of 2026, RMDs begin at age 73 for most people retiring today. Depending on your birth year, that age increases to 75 under current law. Once they begin, the IRS requires a minimum withdrawal from your pre-tax retirement accounts each year, and the required percentage increases as you age.
Once RMDs begin, you're already being forced to take taxable income, and you can't convert the RMD itself. Any Roth conversion stacks on top of that required income, so a conversion that might have cost you 12% before age 73 can spill into the 24% or 32% tax brackets afterward (rates as of 2026), while also increasing your Medicare premiums.
No. If the traditional IRA and Roth IRA are invested the same way, the growth is identical. The only difference is the timing and rate of taxation. Paying tax upfront at a lower rate, rather than later at a higher forced rate, is what creates the potential advantage.
Absolutely not. There are many situations where Roth conversions don't make sense. This is a calculated, personal decision based on your tax brackets, other sources of income, Medicare, and estate planning goals. The point isn't "convert everything"—it's that if you're a good candidate, the window before RMDs begin is when the strategy is often most effective.
Learn more about how Vision Wealth Advisors can help:
Helping you make smart financial decisions
justin.buttrick@visionwealthpa.com
570.524.0120
57 Reitz Blvd, Suite 200, Lewisburg, PA 17837