
Lock in known tax rates today
Convert tax-deferred assets into permanently tax-free assets
Eliminate forced distributions later in life
Protect your family from future tax exposure
Integrate Roth assets into a trust-based estate plan
Have significant assets in IRAs or 401(k)s
Want certainty instead of guessing future tax rates
Care about how wealth transfers to heirs
Value stewardship over procrastination
Understand that tax planning is legacy planning