Why this is correct (Q5 — Traditional favored if tax rate lower in retirement): The difference between Traditional (pre-tax) and Roth (after-tax) contributions is tax timing. Traditional contributions reduce taxable income today, but withdrawals in retirement are taxed as ordinary income. Roth contributions are taxed now; qualified withdrawals (subject to plan rules) are tax-free later. If you expect to be in a lower tax bracket in retirement than today, paying tax later (i.e., using Traditional contributions now) generally results in lower lifetime tax paid on that saved amount, because the withdrawal will be taxed at the lower future rate. This is a simplifying rule-of-thumb that helps beginners think about tax timing without diving into complex projections.

Practical takeaway & decision rules: Use this heuristic to guide a choice when you lack a crystal-ball view of future taxes: if you reasonably expect lower income and hence a lower tax rate in retirement, Traditional contributions can be advantageous; if you expect higher rates later or value tax-free withdrawals for estate or flexibility reasons, Roth may be better. Many savers hedge by splitting contributions between Traditional and Roth (if the plan allows) to diversify tax exposure. Remember, rules, tax rates, and personal situations change — these are general principles rather than definitive legal advice.