You can rollover to get around contribution limits [1], and the government gets your money now rather than later, > A Roth IRA rollover (or conversion) shifts

You can rollover to get around contribution limits [1], and the government gets your money now rather than later, > A Roth IRA rollover (or conversion) shifts money from a traditional IRA or 401(k) into a Roth. You can get around Roth IRA income limits by doing a rollover. You'll owe tax on any amount you convert, and it could be substantial. Limiting the max amount would reduce near-term government tax revenue. So I don't think it would happen. [1] https://www.investopedia.com/how-to-do-a-rothira-rollover-4770219#:~:text=A%20Roth%20IRA%20rollover%20(or,and%20it%20could%20be%20substantial https://www.investopedia.com/how-to-do-a-rothira-rollover-47....