 Well, that might be an opportunity to say, well, because your income dropped this year and we're, let's say, in November or December, we might say, well, let's convert some of that money into a Roth IRA to add to or begin saving on a tax-deferred basis that will ultimately become tax-free. If you're just starting a Roth at that point, you have to wait five years. And again, you have to be over 59 1⁄2, but we're talking about those that are hitting that milestone currently.