Also called: TAD, bracket filling
A RetIQ strategy that voluntarily withdraws from pre-tax accounts in low-bracket years, before RMDs begin, and reinvests the after-tax proceeds in a brokerage account.
The aim is to pay tax at today's lower rate rather than at the higher rate expected once RMDs and Social Security stack up. Unlike a Roth conversion the money lands in a taxable account, where heirs may receive a step-up in basis.
It stacks with Roth conversions: the conversion fills bracket room first and the drawdown fills what remains.