Editorial Standards

1. Editorial mission

Bedrocka Tools exists to give operators finance calculators they can audit, not black boxes they have to trust. Our editorial mission is verifiable trust: every formula is open-source on GitHub, every assumption is cited to a primary source, and every page is reviewed by a named human with public accountability. Roth conversion math is a high-stakes YMYL-Tax surface — readers make real decisions with real tax liability. We built Roth Math Pro so anyone can check the math before they act on it.

2. How our calculators are built

Every calculator on a Bedrocka Tools site goes through the same six-step process. We document the process here because the claims in our author bio — that the math is verifiable, the sources primary, and the reviewer named — only mean something if there is a documented production process behind them.

1. Source identification. Before we write a line of code we identify the primary sources for the category — Internal Revenue Code sections, IRS publications, SSA guidance, Treasury regulations. If a primary source does not exist, we do not ship a calculator: we ship a research note explaining why.
2. Formula derivation. We derive each formula directly from the source documents, citing them as code comments at the call site. Anyone reading the source on GitHub can trace each constant back to the authoritative document and section that defined it.
3. Test case generation. For every calculator we write automated tests against worked examples published by the source — IRS sample problems from Publication 590-B, IRC worked examples, SSA IRMAA table scenarios. The tests run on every commit. A regression in math gets caught before it can reach a reader.
4. Code review. Every calculation passes a human review before publication. For Roth and IRA mechanics content the reviewer is Byron Malone. For specialized regulated domains we engage credentialed subject-matter experts and credit them on the page.
5. Methodology documentation. For each calculator category we publish a methodology page covering how the formulas derive from primary sources, what edge cases are handled, what we do not model, and when the page was last reviewed. Those pages live at /methodology and the per-category routes beneath it.
6. Public release. The calculator goes live with a “View source on GitHub” link in the math accordion, full citations in the page copy, a named reviewer byline, and a last-updated date. Nothing publishes without those four elements.

3. How AI is used (and where humans review)

Bedrocka Tools is one of the first finance media companies built natively on AI automation. We use AI for: drafting calculator copy and explanatory content, generating test cases, monitoring regulatory sources for changes, and producing initial article drafts. Every AI-produced output passes through human editorial review before publication: every formula is verified by Byron Malone, every citation is checked against the primary source, every published page has a named reviewer.

We use AI as amplification of editorial judgment, not replacement. The transparency is not optional — finance readers deserve to know how the content they rely on is produced. If a piece of content was AI-drafted, it was human-reviewed before it shipped, and the human who reviewed it is named on the page.

4. How we vet sources

Every formula and assumption in a Roth Math Pro calculator traces to a primary source. Primary sources we use on this site:

• IRS Publications — Pub 590-B (Distributions from Individual Retirement Arrangements), Form 8606 Instructions (non-deductible IRA basis tracking), Pub 915 (Social Security and Equivalent Railroad Retirement Benefits, relevant for IRMAA MAGI calculation).
• Internal Revenue Code sections — IRC §408A (Roth IRAs), §408(d)(2) (IRA pro-rata / aggregation rule), §86 (taxation of Social Security benefits), §401(a)(9) (Required Minimum Distributions), §72(t) (early distribution penalty exceptions).
• SSA and CMS guidance — Medicare IRMAA thresholds (medicare.gov/your-medicare-costs/part-b-costs); SSA Annual Statistical Supplement for premium surcharge tables.
• OBBBA / Tax Cuts and Jobs Act — Public Law 119-XX (OBBBA, signed July 4, 2025) permanently extending the TCJA bracket structure. Federal income tax brackets on this site reflect the OBBBA-extended rates.
• Treasury Regulations — Treas. Reg. §1.408A-1 through §1.408A-8 (Roth IRA qualification, conversion, and distribution rules); Treas. Reg. §1.401(a)(9)-1 through §1.401(a)(9)-9 (RMD rules).
• State Department of Revenue guidance — cited by state and labeled as state-specific when state conformity diverges from the federal IRC §408A rule (e.g., California, Pennsylvania, New Jersey have separate treatment).

We do not cite blog posts, content-marketing pages, or aggregator sites as primary sources. We do not cite our own prior content as a source — every assumption traces to original authoritative documentation. When sources disagree or when a state rule diverges from the federal rule, we cite both and explain the discrepancy rather than picking one and hiding the conflict.

5. Update and correction policy

Federal tax law changes. IRS Publications update. IRMAA thresholds adjust annually with Medicare Part B premium announcements. RMD ages changed under SECURE 2.0 and may change again. A Roth conversion calculator that does not update with its sources becomes actively misleading. Bedrocka Tools intelligence agents continuously monitor primary sources for changes affecting our calculators. When sources update, we evaluate and refresh affected calculators within 30 days, with named-reviewer signature on the update. Each calculator displays a “Last Reviewed” date.

When we publish a calculation with an error, we acknowledge it publicly on our corrections page, fix the error promptly, and document what was wrong, when it was identified, and who reviewed the fix. We believe transparent corrections strengthen trust more than silent fixes. If you have spotted an error, email info@bedrockatools.com with the calculator slug, the inputs you used, and the output you got. We respond to every report within three business days.

6. Affiliate disclosure and editorial independence

Bedrocka Tools earns revenue partly from affiliate partnerships with companies whose products we recommend, and partly from display advertising on our pages. We disclose these relationships clearly on every page where they apply — see our affiliate disclosure for the full partner list and commission structure.

Affiliate revenue does not influence which calculators we build, what sources we cite, or what our methodology says. Editorial decisions are made by Byron Malone and reviewed before publication; affiliate partners have no influence on editorial content. We select affiliate partners based on alignment with our editorial standards: partners must have verifiable customer service, transparent pricing, and reputable industry standing. We decline partnerships with products we would not recommend on the merits.

When multiple affiliate partners exist for a category, our recommendation is based on which best fits the reader's situation as indicated by the calculator inputs — not which partner pays the highest commission. If you spot a recommendation that looks affiliate-driven rather than editorial, please email info@bedrockatools.com. We take editorial independence seriously and we'd rather hear about a problem than have it sit unfixed.

7. Author, contributor, and YMYL-Tax reviewer policy

Every Bedrocka Tools page has a named human reviewer. We do not publish under “Editorial Staff” or “Bedrocka Team” bylines. Reviewers are identified by name with a link to a public author page that includes their professional background and contact information.

Currently, Byron Malone serves as the primary editor and reviewer for Roth and IRA mechanics content across all five calculator categories (Roth Conversion, Backdoor Roth, IRMAA Planning, RMD Planning, Tax Bracket Strategy). Byron has been a solo operator since 2018 and has worked through these decisions directly. He is NOT a licensed CFP, CPA, EA, or financial advisor; this site is structured as primary-source estimators backed by named-expert citations. Consult a licensed professional before executing any Roth conversion.

YMYL-Tax surface protocol. Roth Math Pro is a YMYL-Tax surface — the content directly affects readers' tax filing decisions and financial outcomes. Content covering state-level IRC §408A conformity, IRMAA appeals, backdoor Roth step-transaction doctrine risk, and inherited Roth IRA 10-year rule interaction is marked for credentialed reviewer sign-off before publication as prescriptive guidance. Calculator estimates may ship with planning-estimate framing; prescriptive editorial guidance requires a CPA or EA reviewer byline.

The expansion to credentialed contributors is an active commitment, with formal recruitment beginning in Year 1 of operations. As contributors are added, they will appear with full bylines, public author pages, and category-specific reviewer attribution on the pages they review. Read the lead reviewer's full bio at /authors/byron-malone.

8. Named-expert citation discipline

Roth Math Pro cites named experts whose published work constitutes the authoritative secondary record on Roth and IRA mechanics. We pull verified quotes and citation attribution from a portfolio-wide expert citation library maintained by Bedrocka Tools. The experts cited on this site and the domains where their work applies:

• Ed Slott(irahelp.com) — America's IRA Expert; CPA; publisher of the Slott Report. Cited on Roth conversion mechanics, inherited IRA strategy, and the five-year clock rules. Per Ed Slott (IRA Help), Slott Report(irahelp.com): “Converted dollars are always available tax-free, regardless of age, because as you said, you already paid the taxes due on those dollars when you did the conversion.”
• Michael Kitces (kitces.com) — CFP; co-founder XY Planning Network; publishes Nerd's Eye View. Cited on backdoor Roth pro-rata strategy and IRMAA-aware conversion sequencing.
• Jeffrey Levine (Buckingham Wealth Partners + Kitces.com) — Lead Financial Planning Nerd; Chief Planning Officer, Buckingham Wealth Partners. Cited on SECURE Act 2.0 RMD age changes and Roth conversion timing. Per Jeffrey Levine, Kitces.com (Dec 28, 2022): analysis of SECURE 2.0 later RMD ages and 529-to-Roth rollovers.
• Wade Pfau (retirementresearcher.com) — Professor of Retirement Income, The American College. Cited on safe withdrawal rate context and sequence-of-returns risk in Roth ladder construction. Per Wade Pfau, Retirement Researcher: “Safe withdrawal rates are about systematic withdrawals from a volatile portfolio.”
• Mike Piper (obliviousinvestor.com) — Missouri-licensed CPA; author of plain-language IRS and tax books. Cited on IRA aggregation rule mechanics and plain-language explanation of the pro-rata calculation. Per Mike Piper (Oblivious Investor), 2024: “One of the biggest benefits of being self-employed is that there are more (and better) retirement plan options available to you than are available to most taxpayers.”

All named-expert quotes on this site are drawn from the experts' public published work. We follow fair-use discipline: citations are 50 words or fewer, attributed with name + publication + URL, and used in a way that does not imply endorsement of this site or Bedrocka Tools by the cited expert.

9. Contact and feedback

Spotted an error? Want to suggest a calculator we should build? Have feedback on our methodology? Email Byron Malone directly at info@bedrockatools.com or open an issue on our GitHub repository. We read every message.