> A Roth IRA almost always makes sense, which is why they are so limited.
A Roth IRA makes sense in two circumstances:
1) You have maxed out contributions to tax-deferred retirement accounts, such that the only options for additional retirement savings are Roth IRA or regular investments with no special tax benefits (i.e., post-tax contribution and capital gains tax on withdrawals.), or
2) you expect to be at a retirement-savings-excluded income esuch that the average tax on withdrawals from your retirement savings would, if taxed as income, be greater than the taxes you pay on current-year income. (Otherwise, your better off with a tax-deferred vehicle than a Roth IRA.)
Not true if it is a Roth IRA, which is post-tax contribution but tax free on withdrawal.