Michael Kitces provides four factors that can help determine whether a client should choose a traditional or a Roth IRA. One of the most important considerations is future tax rates. A Roth IRA can turn into a "wealth destroyer" if tax rates fall significantly, Kitces writes. The AICPA PFP Division has compiled resources to assist PFP/PFS members with Roth IRA conversion planning at aicpa.org/PFP/Roth.

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