多数朋友都会为了省钱把401K或者IRA设为traditional IRA.但是取钱时要补交税。

退休后，因为收入低了，常常会把traditional IRA convert to a Roth IRA. Convert 那一年要交税，但因为收入低，交的税也低。而在Roth IRA中再增加的部分就免税了。听上去不错。但是要注意这样一条规定：

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.

美国国税局 (IRS) 要求在提取从传统 IRA 转换为 Roth IRA 的余额之前等待 5 年，否则除了您缴纳的所得税外，您还可能需要支付转换金额 10% 的提前提款罚金在转换的纳税年度。

参考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.