Roth Conversions Prior to Sunset

Roth conversions have always had the potential to unlock hidden value. However, 2024 may be an especially effective year to consider a conversion as many marginal tax rate increases seem to be clearly on the horizon along with significant changes to conversion and accumulation rules. Should there be substantial market volatility the timing may be near perfect. Moreover, the SECURE Act expands the impact of Roth conversions beyond a quantitative arbitrage game to a strategic estate planning issue. The shift from life expectancy distributions to a 10-year distribution is at its core a mathematical problem. Therefore, quantitative driven strategies can mitigate the impact of lost deferral and Roth conversions will be the primary tool for most families. Specifically, this webinar will cover the following topics: · Low value Roth conversions · Critical Roth conversion concepts after SECURE · 10+ Reasons to convert to a Roth IRA · Taxation of Roth IRA conversions and distributions · Mathematics of Roth IRA conversions · Timing of Roth IRA conversions to gain tax rate arbitrage · Estate tax considerations and why a Roth conversion is much better when an estate tax exists · Hedging Roth conversions with life insurance · Using insurance to preserve post-death “stretch-out”