 Well, time here is the critical component. If someone, say, is retiring next week and wants to immediately reduce their tax bill, there may not be as many options as if they start earlier because starting earlier allows folks to take advantage of things like Roth conversions. Perhaps over a period of years, they could convert their money into Roth accounts, and if they follow the rules and the laws don't change, they could take withdrawals that are potentially free of tax.