多數朋友都會為了省錢把401K或者IRA設為traditional IRA.但是取錢時要補交稅。

退休後，因為收入低了，常常會把traditional IRA convert to a Roth IRA. Convert 那一年要交稅，但因為收入低，交的稅也低。而在Roth IRA中再增加的部分就免稅了。聽上去不錯。但是要注意這樣一條規定：

The Internal Revenue Service (IRS) requires a waiting period of 5 years before withdrawing balances converted from a traditional IRA to a Roth IRA, or you may pay a 10% early withdrawal penalty on the conversion amount in addition to the income taxes you pay in the tax year of your conversion.

美國國稅局 (IRS) 要求在提取從傳統 IRA 轉換為 Roth IRA 的餘額之前等待 5 年，否則除了您繳納的所得稅外，您還可能需要支付轉換金額 10% 的提前提款罰金在轉換的納稅年度。

參考link:

https://www.fidelity.com/learning-center/personal-finance/retirement/roth-ira-5-year-rule#:~:text=The%20Internal%20Revenue%20Service%20(IRS,tax%20year%20of%20your%20conversion.