Roth Conversion Roadmap
How should I spread Roth conversions over time? Build a practical annual schedule, estimate tax drag, and compare projected first RMD pressure with and without the plan.
How to use this tool
- Use Roth Make-Sense first when the question is whether a conversion is worth doing at all.
- Use Bracket Analyzer when the question is this year’s capacity only.
- Use this Roadmap when the advisor needs a multi-year schedule, tax estimate, and RMD pressure comparison.
Inputs
Keep this practical. The planner uses 2026 federal brackets/IRMAA as the base stack, runs a year-by-year conversion schedule, and shows where the plan creates tax, IRMAA, and RMD pressure.
Tax profile
Current tax stack before any planned Roth conversion.
Current income
Annual baseline before the conversion plan.
Assets and horizon
Plan years, IRA growth, and tax payment capacity.
Conversion target
Choose the guardrail the schedule should respect.
Disclosures
This tool is intended for advisor education and planning conversations. It is not a recommendation or client-specific tax advice.
Uses 2026 federal brackets and 2026 IRMAA as the base stack. Future years do not index brackets, deductions, IRMAA thresholds, or state law.
State conversion treatment is simplified. Verify retirement-income exclusions, local taxes, deductions, credits, and state-specific Roth conversion treatment.
IRMAA is modeled as an annual surcharge when MAGI crosses a tier and Medicare age applies. Actual IRMAA generally uses a lookback and appeal rules may apply.
RMD estimates use Uniform Lifetime Table divisors and birth-year start ages. Special spouse, inherited IRA, plan, and beneficiary rules are not fully modeled.
Before using client-facing, verify tax returns, account values, cash reserves, beneficiaries, estate plan, liquidity needs, and compliance requirements.