关于Roth IRA conversion，提醒一下一个细节 pro-rata rule

就是如果你在IRA账户里有税前也有税后contributions的话，不要以为光把税后部分转成Roth就可以不交税。具体请看：

https://www.irahelp.com/slottreport/4-things-know-about-roth-ira-conversions-and-pro-rata-rule

结论：别把税后钱放入IRA（就是说 when you are not eligible for tax-deductible traditional IRA contribution)，然后想着可以全部免税concert to Roth IRA