A CPA recommends saving in a Roth account because taxes are currently on sale.

As a child, when your mother requested that you tidy up your room, pause your video game, or join her for dinner, you probably responded with "I'll get to it soon" or "I'll do it later."

Ed Slott, a certified public accountant and founder of IRAHelp.com, says that the same attitude would make you a very conventional accountant. "From day one training as an accountant, they tell you to never pay tax before you have to. Defer, defer, defer," he says.

Slott, who used to be an accountant, now jokingly refers to himself as a reformed accountant due to his new approach to clients' tax burdens. He follows a rule that he calls his "key always": always pay taxes at the lowest rates and always keep more money.

Due to historically low tax rates, "taxes are on sale now," according to Slott. He advises individuals to seize this opportunity by transferring their funds from traditional accounts into tax-free options, such as Roth IRAs. "That's where everything should be headed."

Slott explains that the planning involved in rewriting a sentence is not as complicated as it may seem.

How Roth accounts work

Contributions made to traditional accounts, such as 401(k)s or IRAs, can reduce taxable income in the year they are made.

When you withdraw money from your retirement account, you'll owe income tax on the portion of your income you've deferred.

Roth accounts work the opposite way.

Contributions and earnings in a Roth IRA or Roth 401(k) grow tax-free, and when you withdraw them in retirement, you don't owe any taxes, as long as you're 59 ½ and have held the account for five years.

If you have most of your retirement assets in traditional accounts, you can convert them to Roth accounts, but you'll owe taxes on the conversion.

Why now is a good time to save in a Roth account

Whether to choose a traditional or Roth account depends on your preference for paying taxes now or in the future.

According to one widely held belief, early-career workers should choose the Roth option because they typically earn less and owe less in taxes, while higher earners should opt for the upfront tax break.

Saving in a Roth account could benefit almost everyone, as two significant factors that increase retirement tax liability are likely to apply regardless of individual tax rates.

Historically, the market has moved up and down in a jagged way, but generally upward, says Slott.

Withdrawing from a Roth account, you can eventually enjoy tax-free gains.

As their portfolio returns increase, savers with traditional accounts are also increasing the tax burden they'll owe in retirement.

"According to Slott, the tax on that account is steadily increasing due to the rise in values. This means that the portion of the proceeds that will go to the government will also increase in the future. Slott refers to this individual as a special beneficiary in your retirement account."

Historically low tax rates are another reason to pay tax on Roth savings now instead of later.

The top marginal tax rate was above 90% from 1951 to 1963, dropping to 77% in 1964. Currently, the top marginal tax rate is 37%. Slott believes it is unlikely that the tax rates will decrease across the board between now and your retirement.

The 2017 Tax Cuts and Jobs Act lowered tax rates to their current levels, but these cuts are set to expire in 2025. Even if the next administration maintains tax brackets at current levels next year, the federal debt will continue to grow, which Congress may eventually have to address by increasing tax rates, according to Slott.

Having some of your money in a Roth account can protect you from rising tax rates, even if you currently fall into a high tax bracket.

Having a source of tax-free income in retirement gives me peace of mind," says Slott. "I've invested in tax-free vehicles, so I don't have to worry about the uncertainty of higher tax rates affecting my standard of living in retirement.

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