不仅仅ROTH IRA contribution有income limit，Traditional IRA在一定条件下也有income limit。
https://www.irs.gov/newsroom/401k-limit-increases-to-22500-for-2023-ira-limit-rises-to-6500
- For married couples filing jointly, if the spouse making the IRA contribution is covered by a workplace retirement plan, the phase-out range is increased to between $116,000 and $136,000, up from between $109,000 and $129,000.
所以你要看一下，你2020/2021是否符合这个条件, 如果符合，你traditional IRA里面的钱是after-tax contribution，转换ROTH的时候需要follow pro-rata rule，比较复杂。这个即使在2020/2021你马上rollover也会有这个问题。
Why?
The Pro-Rata rule is used to prevent people from dodging the Roth income limit to manipulate funds to decrease their tax bill.
不看你的所有退休账户，无法提出更多建议。你可能要和你的新会计讨论一下。他说“麻烦”，仅仅是指需要审查一大堆条件，看看你这个backdoor是否可行。
