The One Big Beautiful Bill Act (OBBBA) has changed the tax planning landscape and introduced important tax considerations for individuals evaluating Roth conversions as part of their retirement planning strategy. This course provides a practical explanation of how Roth IRA conversions work, including the federal income tax consequences of converting traditional retirement assets and the key factors that can influence whether and when a conversion may be appropriate.

This course will explain how current tax rates, income levels, required minimum distributions, deductions, estate planning, Medicare premium thresholds, Social Security taxation, and retirement planning objectives can affect Roth conversion decisions. Live practical case studies will help professionals evaluate when a Roth conversion may provide long-term value. This course will also explain the OBBBA and SECURE 2.0 provisions that impact Roth IRA and retiree tax planning.

Learning Objectives:

• Understand the major retirement and estate planning changes introduced under OBBBA.
• Analyze OBBBA and SECURE 2.0 provisions affecting Roth IRA and retiree tax planning.
• Explain the federal income tax consequences of Roth IRA conversions.
• Evaluate how taxable income, current and projected tax rates, deductions, and income variability may influence conversion timing.
• Assess the impact of Roth conversions on Medicare premiums and Social Security taxation.
• Identify retirement, estate, and legacy planning considerations related to Roth accounts.
• Identify Roth contribution pathways and strategies for coordinating Roth conversions with retirement planning goals.
• Examine the potential use of Roth conversions in charitable giving, estate planning, trusts, and high-net-worth situations.
• Apply a practical framework and case studies to evaluate whether and when a Roth conversion may be appropriate for a client.

Session Highlights:

• Roth IRA Conversions
• New Rules for Retirement and Estate Planning
• Medicare Premium and Social Security Implications
• Beneficiary Planning and Required Minimum Distributions
• Strategic Roth Conversions: Timing, Taxes, and Long-Term Value
• Roth Maximization as Tax Risk Management
• Tax-Bucket Diversification for Retirement Planning
• Identifying Tax-Saving Opportunities in a Shifting Landscape
• Coordinating Roth Conversions with Estate and Gift Planning
• Wealth Transfer and Life Insurance in the OBBBA Era
• Practical Planning Scenarios and Case Studies
• Live Q&A with Speaker

Credits and Other Information:

• Recommended CPE credit – 2.0
• Recommended field of study – Taxes
• Session Prerequisites and preparation: None
• Session learning level: Basic
• Location: Virtual/Online
• Delivery method: Group Internet Based
• NASBA Sponsor: 146439
• IRS Course ID: PJGWS
• Attendance Requirement:  Yes
• Session Duration: 2 Hours
  • Case Studies and Live Q&A session with speaker
  • PowerPoint presentation for reference

Coder Archives is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org.

Speaker Profile

llene Slatko, CEO and founder of DSS Consulting and the e-learning platform Metamorphosis, coaches clients on building strong financial decision-making skills. She spent over 25 years as a financial advisor and built her business through her seminar series, “Women and Their Money.” Ilene is a subject-matter expert on the Federal Employees Retirement System (FERS) and speaks to civil-service employees across the federal agency spectrum.

Ilene is proud to be an award-winning speaker and columnist and is delighted to help facilitate a greater understanding of pre-retirement and retirement issues.