I am annoyed at brokers who *always* invest their clients in Roths. I point out that their already being in their fifties, and once they retire from work, they will be in a very low bracket, whereas now the AGI makes a big difference in FAFSA and other credits.

One client is converting to Roth to reduce his RMD, just enough as to not get stuck in IIRMA medicare premium hike for himself and his wife. Or, as you suggested, being in a lower bracket than one's heirs is a good reason. Or if the taxpayer is retiring and has a low-income year and is not in an RMD age. Certainly if someone is going into a nursing home, and will have a big Sch A deduction (the entry fee here is an enormous deduction in the first year), plus the new 40K SALT deduction.

On another topic, has the IRS *ever* contacted a T/P who forgot to take his RMD? I have never come across that, despite many elderly folks who forgot to take their RMDs.