Good video. I appreciate the example was to make the math easy and make a point but if your account is growing by 10X, at an average of 7% per year it will take over 33 years to get that result which would put you at 42 years old if your first RMD is at age 75. That is such a long time so their could be law changes, you could become single via divorce or death, your other income could be significantly different, you may have received an inheritance and other factors could impact the decision. With that said, if you are 43 you are likely working and have a base level of income that will make a Roth conversion be in higher tax brackets. If you ignore all the above and assume you are at a reasonable tax bracket now, will still be married at 75 and tax rates are the same, one issue that benefits deferring is that the standard deduction and tax brackets increase annually for inflation. If you can manage your other income so at RMD time your only income is SS and RMDs, your year 1 RMD on $1m of $40k will be totally absorbed by the standard deduction. Add in half your SS and you will be in the zero or 10% bracket.