One thing that I did. I had 10K in my efund last December. I wasn't contributing to a roth. I put 5K into a new roth at vanguard to max out the year. The reason I did this is because I knew I could pull it back out if I had to, but I had the opportunity of getting 5K more into the account. Now I'm on track to contribute another 5K and I've increased my efund back to the previous levels. You can always take out contributions, so take advantage of that. If you aren't maxing out this account, you should be, just so you can take advantage of the yearly limit. I personally think it would be really cool if they had a limit that rolled over. so you could pay 0$ this year and 10K next. Even if they dropped the limit by 25% for rolling over it still would add some nice flexibility.

You sort of can roll over the yearly limit, in that you can contribute up until tax day (April 15 or the next business day after it) for the previous tax year.