Byron Malone

Byron Malone is the founder and editor of Roth Math Pro, the Roth-specialist depth site in the Bedrocka Tools portfolio, and the founder of Bedrocka Ventures, the AI-native holding company that operates Bedrocka Tools alongside other ventures.

Byron has been a solo operator since 2018 — running consulting engagements, then building Bedrocka Ventures and its portfolio companies. That hands-on experience is the editorial foundation for this site: Roth conversion math is not an abstract exercise when you're modeling your own IRA basis, estimating what a partial conversion would cost in a lower-income year, and working through how the pro-rata rule applies to traditional IRA balances you hold at multiple custodians.

The Roth landscape changed materially in 2025. The One Big Beautiful Bill Act (OBBBA, signed July 4, 2025) permanently extended TCJA bracket rates — the scheduled 2026 cliff back to pre-2017 rates did not happen. That eliminates the time-urgency argument many advisors relied on. The conversion case now centers on IRMAA management, RMD avoidance for heirs, and deliberate bracket management in lower-income windows. Byron built this site because the public internet's version of that analysis — tools built by brokerage firms with a commission on the answer, or retirement calculators that don't model IRMAA at all — wasn't good enough.

The sources that inform the editorial foundation here include Ed Slott's work at irahelp.com — Slott is America's IRA Expert; his Slott Report is the most rigorous plain-language source on Roth mechanics and inherited IRA strategy. And Mike Piper's Oblivious Investor, where Piper (a Missouri-licensed CPA) distills IRS rules into clear, actionable analysis without the financial-advisor sales layer. These are the voices Byron reads when a rule is ambiguous.

Reviewed by Byron Malone, operator-author since 2018. Byron is NOT a licensed CFP, CPA, EA, or financial advisor; this site is structured as primary-source estimators backed by named-expert citations from Slott, Kitces, Levine, Pfau, and Piper. Consult a licensed professional before executing any Roth conversion.

Bedrocka Tools is built natively on AI automation with documented human review at every step. Byron leads editorial direction on Roth and IRA mechanics content. For regulated YMYL-Tax content — Roth conversion tax impact, IRMAA surcharge calculations, state-level IRC §408A conformity caveats — Bedrocka Tools commits to review by qualified subject-matter experts (CPAs, Enrolled Agents, or tax attorneys) before publication.

Areas of expertise

• Roth conversion strategy — IRC §408A; traditional-to-Roth conversion tax impact; conversion timing in lower-income windows; multi-year Roth ladder construction before Required Minimum Distribution age
• Backdoor Roth pro-rata math — IRC §408(d)(2); IRA aggregation rule; Form 8606 basis tracking; why traditional IRA balances at any custodian affect the non-deductible contribution pro-rata calculation
• Medicare IRMAA lookback planning — Income-Related Monthly Adjustment Amount; 2-year SSA lookback; MAGI thresholds; how a conversion in Year N affects Part B and D premiums in Year N+2
• SECURE 2.0 RMD interaction — RMD start age changes (72 → 73 → 75 under SECURE 2.0); Roth 401(k) RMD elimination; inherited Roth IRA 10-year rule under IRC §401(a)(9)
• Bracket management strategy — OBBBA permanent TCJA bracket extension; filling the 12% and 22% brackets before RMDs push MAGI into higher territory; capital gains stacking interactions
• AI automation — workflow design, agent architecture, human-in-the-loop systems

Calculator categories reviewed

Roth Conversion · Backdoor Roth · IRMAA Planning · RMD Planning · Tax Bracket Strategy

Editorial process

Bedrocka Tools follows documented editorial standards covering calculator build process, AI transparency, source vetting, update and correction policy, and editorial independence on affiliate relationships. Read more about how the publisher operates → /editorial-standards.

Connect

Email (direct): byron@bedrockatools.com — responds within 3 business days. For general inquiries (legal, privacy, partnerships), use info@bedrockatools.com.

LinkedIn: linkedin.com/in/byronmalone

GitHub: github.com/iByronm

Spotted an error in a calculator? Email us directly or open an issue on the GitHub repository when public. We read every message. Read our editorial standards for the full editorial process, source policy, and correction protocol.