This is our concern, as well. The vast majority of our net worth is in retirement accounts--mine, his, and inherited. We already take RMDs on inherited IRAs--not a huge amount, today, but...as we get older, and are required to take our own RMDs, on top of the increasing, inherited-IRA RMDs--you're starting to talk about a pretty big tax bite. Especially since we'll have SS and pension money coming in, as well--for us there IS no "lower tax bracket" in the future. And I probably shouldn't complain, because this means we'll be able to live large in retirement. But it does change the way you look at things like Roth conversions.This articulated some of what I like about the traditional IRAs--that I know what the benefit is, and it's in today's dollars. I'm not so much worried about changes to the tax code (although maybe I should be); my concern is that the Roth seems to be advantageous only when/if (or mostly when/if) we are in a lower tax bracket when we withdraw, and I don't know when/if that is going to happen. Starting a Roth for each of my kids in their teens was an easy decision. Paying taxes to convert our accounts to a Roth is not so clearly a winner.