One benefit of the Roth over a traditional is for higher income earners. Once you reach a certain income threshold, you no longer qualify for a tax benefit upfront. And, if you leave it in the traditional instead of converting to a Roth, you'll also pay taxes when you withdraw.
So the choice is pay taxes upfront and on withdraw with a traditional IRA vs pay taxes only upfront with a Roth IRA.
Also, traditional and Roth IRAs have the same contribution limits.
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