When the Roth IRA was started in 1997 we all thought this was a great plan. Yes, if you transferred assets from a traditional IRA you had to pay current tax, but then the account would grow tax free forever. Additionally, no one had to take a required minimum distribution. The Federal government did not anticipate so many tax payers would take advantage of this new account. Looking back, there are a lot of tax dollars that were taken off of the table. Your government does not like this. Changes have occurred and it is rumored that more changes will occur to the Roth. Here are a few reasons to just say no:
If you have less than 5 years until retirement, the time frame for tax free withdrawals from a Roth is just too close. You will pay ordinary income tax on income you withdraw that has been on deposit for less than 5 years.
If your employer has any type of pre-tax contribution plan and you opt for an after-tax Roth instead, you are wasting money. Pre-tax savings allows for saving whole dollars. It is money being deposited into your account vs. going to pay Federal Income Tax. Pre-tax savings is the best option of any for retirement savings.
If your tax bracket will stay the same or be lower in retirement, a Roth is not for you. An up-front deduction while you are in a higher tax bracket means so much more than tax free withdrawals in the future.

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