EST2617. Roth IRA Conversions

While many professional advisors know about the basic rules of Roth IRAs, they do not understand the economic and tax intricacies associated with them. Unfortunately, the failure to understand the mathematical fundamentals of Roth IRAs can lead to making disastrous decisions. However, with a good working knowledge of the quantitative “forces” which drive Roth IRA conversions, professional advisors will be able to give cogent, straightforward advice to their clients.

Learning Objectives:

• Identify the factors that impact Roth IRA conversions the most.
• Analyze the taxation of Roth IRA conversions and Roth IRA distributions.
• Distinguish other outside factors, such as the estate taxes and post-death elections, which make Roth IRA conversions more effective.
• Choose how to model Roth IRA conversion analysis to make the most prudent decisions.