The account type decision shapes every other strategy
Whether you contribute to a traditional or Roth account, whether you have an HSA, and how your assets are located across account types determines how every other strategy on this site works — Roth conversions, QCDs, bracket management, and withdrawal sequencing all depend on what accounts you have and how they are funded. This section establishes the foundation.
Traditional vs. Roth IRA
The foundational choice — pre-tax deferral now vs. tax-free growth forever. How to decide, when to switch, and why most retirees have too much in traditional and too little in Roth.
401(k) tax strategies & NUA
Roth 401(k) vs. traditional, mega backdoor Roth, in-plan Roth conversions, and the NUA strategy for employer stock — converting ordinary income to long-term capital gains rates.
HSA — the stealth retirement account
The only account with a triple tax advantage: tax-deductible contributions, tax-deferred growth, and tax-free withdrawals for medical expenses. After 65, it functions as a traditional IRA for any expense.
Backdoor Roth IRA
High earners above the Roth IRA income limit can still contribute via the backdoor Roth strategy. The pro-rata rule, the mega backdoor Roth via 401(k), and how to execute cleanly.
Asset location strategy
Placing the right investments in the right account type maximizes after-tax returns without changing risk or allocation. What goes in taxable, tax-deferred, and tax-free accounts — and why it matters.
Self-employed retirement plans
Solo 401(k), SEP-IRA, SIMPLE IRA, and defined benefit plans for self-employed individuals and small business owners — contribution limits, tax deductions, and Roth options.