Yes, it's called the Widow TaxI played with wwilson's calculator, even changing my current age to 20 years younger. The only way I could make the Roth 401K a better choice was if I changed my retirement tax bracket higher than my current tax bracket. Otherwise, it was a wash.
Am I missing something?
Also, I'll ask again. If my spouse dies during retirement and I then file as single, it seems that I will automatically go to the next higher tax bracket. Is this what happens? In this case, the Roth seems to be a no brainer.