1. A tax Bracket is the range of incomes taxed at given rates, which typically differ depending on filing status

2. 27 Bracket creep:a shift of personal income into a higher tax bracket when the taxable income increases OVER time.

3. 19 The academia put forward the adjustment of "nine grades excess progressive rates" in recent year, namely: "increase tax exemption, reduce tax bracket, reduce tax rate".

4. All articles I’ve read treat Conversions as a one time event, when for a large IRA, multiple Conversions may be beneficial to avoid a higher tax bracket.

5. The American Taxpayer Relief Act of 2012 made qualified dividends a permanent part of the tax code but added a 20% rate on income in the new, highest tax bracket.