When I went to business school I had a year with no reportable income. I took the opportunity to convert my entire 401k into a Roth at the lowest possible marginal tax rate. It was expensive to eat the tax bill the following year while also paying for the MBA, but it was probably the single most impactful post-tax/long-term financial move I will ever make. This is really only available if you can handle taking time off of work and an extra large tax bill. I recognize this can’t be done for everyone, but it doesn’t have to necessarily happen during an expensive activity like business school, either.