EST2617. Roth IRA Conversions

While many professional advisors know about the basic rules of Roth IRAs, they do not understand the economic/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:

• Understand the factors that impact Roth IRA conversions the most.
• Understand the taxation of Roth IRA conversions and Roth IRA distributions.
• Understand other outside factors (such as the estate taxes and post-death elections) which make Roth IRA conversions more effective.
• Understand how to model Roth IRA conversion analyses to make the most prudent decisions.