Here is what we recommend
Your best-performing strategy, translated into a plain-language, year-by-year conversion schedule you can print and hand to a client.
Sample Client
MFJ · NJ · Prepared 10/29/2026
Recommended strategy: Fill 24% Bracket
More aggressive conversions filling the 24% bracket — for large IRA balances or legacy Roth goals.
Convert from your traditional IRA to a Roth IRA in 9 of the next 35 years, starting in 2026 and finishing in 2034. In total you would move $2,827,037 to tax-free Roth dollars. Compared with doing nothing, this lowers projected lifetime taxes by $1,455,911 and leaves $7,332,756 more after-tax wealth at the end of the plan.
Your conversion schedule
Convert this amount each year, ideally late in the year once income is known.
| Year | Age | Convert | Top marginal rate | Total tax that year | Extra tax vs. no conversion | Roth balance after |
|---|---|---|---|---|---|---|
| 2026 | 65 | $377,400 | 24% | $122,149 | $119,539 | $1,036,044 |
| 2027 | 66 | $377,550 | 24% | $122,506 | $120,493 | $1,498,410 |
| 2028 | 67 | $335,826 | 24% | $120,204 | $113,382 | $1,944,290 |
| 2029 | 68 | $298,462 | 24% | $118,189 | $100,730 | $2,377,317 |
| 2030 | 69 | $294,947 | 24% | $118,339 | $99,677 | $2,832,600 |
| 2031 | 70 | $291,345 | 24% | $118,492 | $98,981 | $3,311,381 |
| 2032 | 71 | $287,652 | 24% | $118,650 | $98,073 | $3,814,975 |
| 2033 | 72 | $283,867 | 24% | $118,812 | $97,142 | $4,344,773 |
| 2034 | 73 | $279,988 | 24% | $118,977 | $96,188 | $4,902,246 |
| Total | $2,827,037 | $944,205 | ||||
How to carry this out
- Convert late in the calendar year (November–December) once dividends, capital gains, and any wages are known, so you can fine-tune the amount to the target bracket.
- Pay the conversion tax from taxable or cash accounts — never withhold from the IRA — so the full converted amount lands in the Roth.
- Watch the two-year Medicare IRMAA lookback: your MAGI this year sets your Part B and D premiums two years from now.
- Once RMDs begin at 75, the required amount must be taken first and cannot be converted.
- Re-run this plan each year — markets, spending, and tax law all move the target.
Bracketwise projections are estimates based on the inputs you provided and current federal and NJ tax rules. They are educational, not tax or investment advice. Confirm with your CPA before executing conversions.