Extremely interesting stuff. Any thoughts if this new way of thinking about conversions also changes the idea of Roth vs. Traditional contributions themselves? Most recommend Traditional when out of the 12% bracket, but pensioners lean Roth due to a high ordinary income.

And they picked a great day for it - NFL Twitter has partially migrated here for the first day of free agency, usually a huge deal over there.

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One thing I didn't see listed that would be interesting is which states have the highest potential percentages of salary earned. Here in MA if you get in early (and preferably before 2012), the 80% pension is very lucrative, but with the caveat of no SS.