Much has changed since penalty-free Roth conversions were inaugurated in 2010. Tax rates have gone up and down. The re-characterization provision went away. Heirs can no longer stretch out inherited Roth accounts over a lifetime. Medicare surcharges were expanded and began to adjust for inflation. The age to begin RMDs was pushed out to age 72 and the IRS changed the RMD divisor tables to further slow the pace of distribution.
These developments prompted our speaker, Professor Ed McQuarrie, to re-examine the rationale for Roth conversions. Join Professor McQuarrie to hear his research findings that exposed multiple flaws in conventional wisdom.