Roth Conversion Strategies.
The One Big Beautiful Bill Act signed into law in July 2025 has created a four-year window for senior taxpayers to execute sophisticated Roth conversion strategies. For those age 65 and older, the new $6,000 additional deduction per individual (effective for tax years 2025 through 2028) presents an opportunity to manage conversion income, control net investment income tax exposure, and optimize effective tax rates in ways we have not seen before.
We are currently in November 2025, which means there are approximately six weeks remaining to execute conversions that qualify for the 2025 tax year. Many clients have not yet taken advantage of this first year of the four-year benefit period. Missing the December 31, 2025, deadline means forfeiting 25% of the total available opportunity.
To learn more: Roth IRA Conversion Planning