We study Roth conversions using administrative tax data on the universe of individuals who made conversions from 2003 through 2015. Specifically, we document time trends in conversions, investigate how the 2010 removal of Roth conversion income limits affected conversions in that year, show the...

We study flows between retirement savings accounts from 2003 to 2015, providing the most comprehensive estimates to date of leakage from tax-preferred retirement savings accounts to pre-retirement age individuals. To do so, we create a nationally-representative panel of individuals using...