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Tax Planning

Roth conversions, capital gains, RMDs, IRMAA, and the California layer on each

Retirement changes your taxes more than most people expect. Income that used to arrive as a paycheck now comes from accounts with different rules, required minimum distributions (RMDs) arrive whether you need the money or not, and California adds its own layer to every federal rate you read about.

This shelf holds the tax decisions that recur in the years around retirement, Roth conversions and their timing, capital gains on a concentrated position or a home sale, the surcharges and thresholds behind acronyms like IRMAA and NIIT, and the traditional versus Roth question that never fully goes away. Each guide defines its terms, gives the current year figures with their sources, and shows the math on a California household.

Featured guideTax Planning

When, How Much, and Why Timing Is Everything in a Roth Conversion Strategy for Pre-Retirees

A pre-retiree's guide to Roth conversion strategy: timing, tax bracket management, the five-year rule, sequencing, and California tax rules.

A Roth conversion moves money from a pre-tax traditional Individual Retirement Account (IRA) into a Roth IRA, and you pay ordinary income tax on the converted amount in the year of conversion.
The best conversion windows are usually low income years, especially the gap between retirement and required minimum distributions, and periods when account values are temporarily depressed.
Nyle BayerNyle Bayer · Published · 11 min read
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Related terms
Roth conversionRequired minimum distribution (RMD)IRMAANet investment income tax (NIIT)Qualified charitable distribution (QCD)Tax-loss harvestingAsset locationDonor-advised fund
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For general education only, not individualized tax or investment advice. Up Capital Management is a Registered Investment Adviser.