How To Calculate

Roth IRA Conversions

This 5-Part training series will give you the foundation you need for Roth IRA Conversion planning.

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Roth IRA Conversion Training Series

Part 2

How do tax law changes impact your Roth Conversion planning?

Take a deep dive into the relevant considerations which were applicable when the law transitioned from TCJA to OBBBA, after being signed into law on July 4, 2025.

Although the laws discussed in this video are from the past, the concepts apply equally to potential law changes which are on-deck for 2028 when certain provisions of OBBBA are scheduled to sunset.

Law Change Concepts

Beneficiaries

Examples

Part 3

What are RMDs?

RMDs are forced income, the timing of which you cannot control.

By forcing you to take distributions from your Traditional IRAs or other pre-tax retirement accounts, the government is effectively trying to "push you higher" in the marginal tax brackets.

In other words, you will pay the government more to take the same amount of money out of your IRA.

RMD Calculation Examples

PTPT Analysis

Examples

Part 4

IRMAA is the hidden cost that most people miss.

You might think that all Americans pay the same amount for Medicare.

That is not correct.

There are surcharges for your Medicare, which can vary based on your income. RMDs are forced income (get it now?). RMDs can push you higher in the IRMAA brackets, thus causing you to pay significantly more than your neighbors for the same thing.

IRMAA

Calculator

3.8% NIIT

Examples

Part 5

What about estimated taxes?

It's quite possible that you've never made an estimated tax payment. That's because most Americans are W-2 employees and their withholding is handled for them by their employer.

Roth Conversions may require you to incur withholding or make estimated tax payments. The difference is that this time, since a Roth Conversion is not something associated with your employer, it's you who is responsible for figuring it out what you need to do.

Estimated

Taxes

Withholding

Examples

How is Capital Gain Really Taxed?

Specialty Topic

  • In this specialty training video, you will gain a deep understanding of the 3-bracket structure for Long Term Capital Gains

  • You will understand how ordinary income (i.e. wages, interest) impacts the tax you pay on Long Term Capital Gain

  • You will become familiar with tax planning concepts related to generating capital gain & loss

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