If you have $500K+ in Traditional IRA / 401(k) balances and you retire before age 73, you enter a brief low-bracket "window" where converting some of that pre-tax money to Roth costs less in tax than the RMDs that come later. The lifetime tax savings for a typical pre-retiree: $100,000 to $500,000+. This calculator shows you yours.
Input your situation. We'll project two scenarios: do-nothing vs converting strategically during the retirement-to-73 window.
Roth Conversion is move #1. The full playbook covers: RMD projection, IRMAA cliffs, Social Security claiming, asset location, drawdown sequencing, and beneficiary audits. We email the PDF.
The Roth Conversion Ladder is one of 8-12 moves that compound for pre-retirees. A 15-min Discovery Call covers your specific window, projected RMDs, IRMAA exposure, and Social Security claiming. Free. No pitch.
Book a free 15-min call →Most pre-retirees have a substantial Traditional IRA / 401(k) balance — $500K, $1M, $2M, sometimes $5M+ — that has compounded tax-deferred over a career. The IRS lets you defer taxes during accumulation. But starting at age 73 (under SECURE Act 2.0), it forces you to take Required Minimum Distributions and pay tax on them at your then-current bracket. For households with large balances, RMDs alone push retirement income into the 24-32%+ bracket — plus IRMAA Medicare surcharges, plus state tax.
The ladder strategy: Use the years between retirement and RMD start at 73 to systematically convert Traditional balances to Roth. During this window, your wage income is low (or zero) and your marginal bracket is much lower than what you'll face under forced RMDs. Pay 12-22% now to avoid 24-37% later.
Generally: enough to fill the next bracket without pushing into a much higher one. For most MFJ households retiring early: $80-120K/yr fills the 22% bracket (2026: 22% applies $94K-$201K). Higher net worth or larger IRA balances may justify filling 24% bracket too ($201K-$384K MFJ for 2026). The calculator above gives a rough planning number; final amount comes from your CPA's projection model.
Mostly no — RMDs are mandatory and can't be converted. But: you can still do incremental conversions of Traditional balances OVER the RMD, if it makes bracket sense. Also: a Qualified Charitable Distribution (QCD) of up to $108,000 (2026) from your IRA can satisfy your RMD tax-free, freeing the rest of your IRA balance for conversion later. More nuanced. Talk to a CFA + CPA.
IRMAA (Medicare premium surcharges) phases in based on MAGI from 2 years prior. Conversions count. A $1 increase over a tier line costs $700-$2,500/yr in Part B/D surcharges. Model the IRMAA tiers + cap conversions just below each cliff. See the IRMAA Cliff calculator for the specific numbers.
Heavy yes. Non-spouse heirs of a Traditional IRA must drain the entire balance within 10 years (SECURE Act) — which often happens during their peak earning years at 32-37% federal bracket. Inherited Roth IRAs follow the same 10-year rule but distributions are tax-free. For high-net-worth households, the legacy math alone often justifies aggressive conversion.
General rule for retirees:
1. Taxable brokerage first (already taxed; harvest losses)
2. Traditional 401(k)/IRA next (forced RMDs anyway; bracket-fill)
3. Roth IRA last (let tax-free growth compound longest)
Exceptions: large taxable basis vs gain mix changes Step 1; surviving spouse rules; estate intent. Personalized via the Foundation Review.
Maybe a smaller ladder. The key is bracket — if your part-time income keeps you in 22-24%, you can still convert intelligently. If your part-time income pushes you into 32%+, the window doesn't open until you stop. Run the numbers carefully; the IRMAA + capital-gains interactions tighten.
Major factor. CA/NY/NJ add 9-13% to every dollar converted. TX/FL/WA/TN/NV/SD/NH/WY add zero. Established residents in high-tax states who plan to relocate should consider doing the entire ladder AFTER the move — often saves 100K+ on a $2M conversion. Talk to a tax professional about residency rules to avoid dual-state-tax exposure.
The Foundation Review covers Roth Conversion + IRMAA + RMD + Social Security claiming + asset location + state-tax-aware sequencing, all against your specific balances and timeline. 90 minutes with Andrew + written report.
Book the Foundation Review →Guarantee: If we don't surface at least $5,000 of structural retirement savings, your $500 is refunded.
$500 · 90 minutes · Credited toward an engagement if we work together.
Good Deals is the planning workbook + advisory practice of Andrew Escher, CFA Charterholder + Investment Adviser Representative based in Austin, TX. Independent stack: Altruist for investment custody, BackNine for insurance placement, Good Deals for the planning layer that ties them together. We work with pre-retirees, HNW executives, and business owners who want structural tax + retirement planning — without the typical AUM-fee pitch.