PRE-RETIREMENT
Building Phase
Accumulate · Convert · Harvest
Planning Inputs —
Annual Expenses ($)
Retirement Year
Household Size
Est. Dividends (taxable)
Muni Bond Interest
Other MAGI Income
3-Bucket Health Check
🏦 Bucket 1 · Cash
Current Balance ($)
— mo
of expense coverage
Target: 36 months · $636K
Enter balance above
🌉 Bucket 2 · Bridge
Current Balance ($)
— mo
of expense coverage
Target: 60 months · $1.06M
Enter balance above
📈 Bucket 3 · Growth
Current Balance ($)
—%
of total portfolio
Equities · 75% target · Long-term hold
Enter balance above
⚠ Bucket Refill Needed
This Month's Priorities
    Roth Conversion Optimizer —
    —
    —
    —
    —
    Binding Constraint
    —
    —
    Recommended Max Conversion
    Lower of ACA headroom vs 12% bracket room, minus $10K buffer
    —
    Effective tax bracket on conversion
    At recommended amount · MFJ std deduction applied
    —
    MAGI after conversion
    % of ACA cliff used
    —
    → Fine-tune in ACA Planner → Pick Harvest Lots
    ⚠ Pro-Rata Rule: If either of you has pre-tax traditional IRA balances (including rolled-over 401k), Roth conversions are taxed proportionally on pre-tax ÷ (pre-tax + after-tax basis). A "clean" conversion (zero traditional balance) escapes this. Confirm with your CPA before executing conversions.
    Bucket Refill Quick-Plan
    Amount to refill ($)
    Enter amount or use bucket alert above
    Refill from
    3-bucket priority: Bridge first
    MAGI Impact
    —
    Select source above
    Annual Planning Calendar
    Roth Conversion 5-Year Clock Tracker
    Track each conversion year. Each conversion has its own 5-year clock: accessible penalty-free after 5 calendar years AND age 59½. Example: convert 2028 → penalty-free Jan 1, 2033 if you're 59½+. Conversions are permanent — cannot be undone. Roth contributions are always accessible (no 5-year wait).
    No conversions tracked yet. Click + Add Year to start.
    5-year rule reminder: Each Roth conversion has its own 5-year clock. Clock starts Jan 1 of the tax year of conversion. Withdrawing before 5 years triggers a 10% penalty on the converted amount (not the gains) if under 59½. Roth contributions are always withdrawal-free.
    10-Year Roth Conversion Roadmap (Based on current dividends · ACA cliff · 12% bracket)
    Year-by-year conversion window using current inputs. ACA cliff binding constraint for 2028–2051 years. Shaded row = current year.
    Year Base MAGI ACA Cliff 12% Bracket Top Binding Limit Rec. Conversion Tax Cost (12%) Savings vs 22%
    Savings vs 22% = how much tax you avoid by converting now at 12% instead of waiting for RMD-era 22% rate. ACA cliff is the binding constraint pre-Medicare (2028–2050). After 2051: convert up to 22% top bracket ($383k MFJ).
    Qualified Charitable Distributions (QCD) — Starting Age 70½
    What: Direct IRA-to-charity transfer up to $105,000/person/year (2026, inflation-indexed). Satisfies RMD without adding to MAGI — unlike a regular withdrawal + charitable deduction.

    Why it matters for you: Once RMDs begin (Scott ~2058, Courtney ~2062), QCDs let you:
    • Reduce MAGI → lower IRMAA surcharges (~$3–8k/yr savings)
    • Keep AGI low → preserve ACA-like subsidy structures or Medicaid spend-down planning
    • Give charitably with pre-tax dollars — more efficient than standard deduction
    Rule: Must be paid directly from IRA to qualifying 501(c)(3). Cannot go to DAF or private foundation. Age 70½ start — even before mandatory RMDs. → RMD Calculator
    Year-Round Optimization Opportunities