Can someone confirm my logic here. Simple plan is Currently in the 25% bracket about 40% of my income is bonus. I SAVE 70% and live off 30% I maxed my 401k maxed Traditional IRA and revolve the rest from ESOP previous years contribution into traditional IRA. I

• When I FIRE ( be financially independent and retire early) I plan to be at 18k yearly withdrawal for 5 -8 years before returning to part time work or something ( you know a nice break, after all I'll be 35 at FIRE.

Maxed my 401k and now I will open a Traditional IRA vs a Roth IRA,

Logic being as to why I choose a Traditional Ira is that by choosing a Traditional IRA at the time of FIRE , I will move The Traditional IRA into a Roth IRA at a lower tax rate ( a back door ira) being that I'm at a lower tax rate, during this FIRE time I would also roll over my 401k into the traditional IRA to then move that into a Roth IRA gradually.

I will do this with my ESOP plan next year by rolling this years (2017)contributions of ESOP which is around 40% of my income into a traditional IRA just enough to top my income after the 401k max contribution AGI deduction without falling into a higher tax bracket.

At the time of FIRE I will move the traditional Roth contributions from esop into a IRA Roth. As my yearly income will be lower. Taxing that money lower.

Is there a maximum on how much I can rollover from ESOP Into Traditional IRA ?