John T. Gugle | Source | Co-Owner and Principal at Alpha Financial Advisors

If tax rates do go up, which I think is a good assumption, the Roth becomes even more attractive because of its tax-free nature. That means tax-deferred money, like in a 401(k) or 403(b), is going to get hit harder.

For those with deferred compensation plans, determine how much you want to defer in the coming year. The more you defer, the less tax liability you will have, and you may even drop down a tax bracket.

You are starting to see many expensive annuity products get terminated and an end to commission-based sales in retirement accounts. That is beneficial to consumers, but it is only a very small measure of change and it was only done reactively to new regulations with much complaining.