"For millennials, Roth plans 'were always there.' That's not the case for baby boomers.... Earlier in a career, income and tax brackets may be lower where the tax benefit is not as strong as a motivator for making contributions to retirement plans.... Constant rumors of future tax hikes make Roth vehicles attractive to those who are OK paying tax now in order to avoid higher tax rates during retirement. Young workers benefit from this as they are most likely in lower tax brackets now than they will be as their careers progress.... The argument of 'getting as much money off the IRS's radar as possible' seems to resonate."