I'm currently in the 25% tax bracket, with a salary of $71K; I max out my contributions to a Roth IRA and contribute to a Roth 401(k) past my employer's match. I'm also planning to attend grad school in three years, at which time I don't expect to have enough income to place me in the 25% bracket. Furthermore, some or all of my income may not be earned income, but rather stipends, fellowships, etc.
I'm considering contributing to a traditional IRA instead of a Roth, then rolling over the traditional into the Roth after I start grad school to take advantage of my lower tax bracket to save a little money. At the same time, I'll roll my Roth 401(k) and the pre-tax employer contributions into my Roth IRA as well and pay the appropriate taxes on pre-tax earnings and employer contributions/earnings. Based on other advice I've received, I'll also be staggering the rollover over my Roth 401(k).
The answers on this question state that expectations of higher future income and/or higher tax rates in the future are often reasons for young people to prefer Roth accounts to pre-tax accounts, but since the horizon for this rollover isn't too far afield and I don't expect my income to exceed the 25% bracket before I start grad school, I'm not sure those are reason enough for me to prefer a Roth IRA now.
Is my logic sound, or am I missing certain details? Assuming no positive shocks to my income, e.g. marriage, sudden pay raises, etc. is it reasonable for me to contribute to a traditional IRA instead of a Roth IRA for the next three years?