Nice article about a really important topic.

A couple of points to add. First, if you’re able to set aside more than the maximum allowed for the IRA, and that legal limit is why you don’t set aside more for retirement, the Roth is a better option because you’ve effectively set aside more, because the $5k plus returns on that are fully available to be spent in retirement, with no tax bite at that point.

Second, if you suspect that your tax rate is unlikely to be lower in retirement, and may even be higher than it is now, the math again works in your favor to use the Roth.