Roth conversions have always had the potential to unlock hidden value. However, 2022 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. Topics covered in this class include:

• 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
• Hedging Roth conversions with life insurance
• Using insurance to preserve post-death “stretch-out”

Robert S. Keebler, CPA/PFS, MST, AEP (Distinguished), CGMA, is a partner at Keebler & Associates. Bob has been named by CPA Magazine as one of the Top 100 Most Influential Practitioners and one of the Top 40 Tax Advisors to Know During a Recession. His three-decades as an educator of tax professionals makes him a once-in-a generation figure in the leadership of the accounting profession.