Yeah. Right now I'm living only on my Uni pension. I hope to not pull down from SS until I absolutely have to, so that the amount I do get, when I get it, is higher. If I pull money out of my 403B and put it into the Roth, I'll be taxed on it, but at 15% by the IRS. No HMRC tax. Then the Daughter can get to it as needed (when needed) for free. It seems a good idea.