The 11-Year Roth Window

Couples retiring at 62 with $1.4M in a traditional 401(k) get 11 low-income years before required withdrawals begin at 73, creating a rare planning window.
Without action, a portfolio growing at ~6% could reach ~$2.7M by required distributions, making first withdrawals near $100K and pushing income into low-20% brackets.
Using bracket-filling Roth conversions during those lower-income years can shift ~$1.7M into tax-free growth for couples, with an overall tax cost near $250K.
Both taxable accounts and mega backdoor contributions use after-tax money, but Roth treatment preserves tax-free retirement growth when the workplace plan supports it.
Current rules directed catch-up contributions for workers 50+ earning >$150K to Roth accounts, and the strategy required plans with after-tax and Roth features.