http://www.fairmark.com/rothira/iracomp.htm:
For each year you contribute to a regular IRA or a Roth IRA, you (or your spouse, if you file jointly) must have compensation income. If you don't have compensation income, you can't contribute. And if your compensation income (together with compensation income of your spouse that can be used to support your contribution) is less than the maximum contribution, then the amount you can contribute is reduced.
But the following items don't count as compensation income:
Deferred compensation (payments postponed from a prior year).
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Will you wife have any earned income after you retire? If not, then neither of you can contribute to a Roth (but can still convert existing IRAs to Roth).