Roth Conversion Strategies: Is 2026 the Right Year?

With potential tax law changes on the horizon, now may be the optimal time to convert traditional IRA assets to Roth. Here's what to consider.

2026 is a pivotal year for Roth conversion planning. Current lower marginal rates from the 2017 TCJA are scheduled to sunset after 2025, meaning tax rates could rise significantly. Converting now — while rates are lower — may lock in significant long-term tax savings. Key factors to evaluate: your current vs. projected future tax bracket, Medicare premium (IRMAA) thresholds, impact on financial aid and other income-sensitive items, and your time horizon before distributions begin. White Crest advisors model multi-year Roth conversion ladders to optimize the strategy for each client.