I wonder why the Roth didn't include any sort of cap or maximum exemption? It seems like that would have been an easy safety to build in, like a stop-loss for the government to avoid intentional and unintentional abuse leading to tax shortfalls. The federal gift tax has a limit of $11.7 million, seems like a gift to your older self might be considered similarly.
https://www.economist.com/democracy-in-america/2009/05/20/ui...