I'm pretty much at the point where I've completely stopped contributing since I do have some worries about being in a higher tax bracket when I retire. (ourbigfatwallet.com)
That can be advantageous, especially if the account owner is in a higher tax bracket in retirement or taxes are higher in the future. (ufcu.pfyfn.com)
For these accounts, the gamble is this: do you think you're going to be in a higher tax bracket now or later. (thecollegeinvestor.com)