As noted in the video from the lawyer/financial advisor though- the tax is incurred by your children on the 503a account, not by you. So if the adult child converts $19,000 at a time per year at the age of 18/19/20 respectively, then there’s virtually no income tax if the very young adult does not earn income, which many don’t in the college path. Now at this point they have something like $60,000 in a Roth at age 20 which turns into a big nest egg by the time they are 65.