Regular IRA to Roth IRA Conversion: Evaluating the Income Recognition Options


Editor's note: Also read "Deferral and Spreading of Roth Conversion Income Not Always Best," in the July 2010 issue of the Journal of Accountancy.

Click here to download “Regular IRA to Roth IRA Conversion: Evaluating the Income Recognition Options,” an illustrative spreadsheet that allows planners to choose between two possible tax rate schedules for individual taxpayers (any determination of whether a Roth conversion is advisable for a particular person must take into account all of that person’s particular facts and circumstances).

 

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