ACP Certified Member David Rosenstrock was quoted in an article from US News & World Report on how to pay less tax on retirement account withdrawals, highlighting the strategy of converting previously funded tax-deferred funds to a Roth IRA or Roth 401(k): "Working with your accountant on this will be necessary to ensure that the conversions do not inadvertently move you up to the higher tax bracket. This calculation will be based on your adjusted gross income each year."