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Roth and IRA mechanics, explained without the sales pitch

Every article here pairs with a calculator on this site. Concept on the left, math on the right — both written by a solo operator, both cited to primary sources (IRC §408A, §408(d)(2), IRS Publication 590-B, SSA IRMAA tables, OBBBA-extended bracket tables), both reviewed on a quarterly cadence. This is launch content; more articles are in progress.

Anchor articles available now: “Roth conversion: when it actually pays under 2026 OBBBA brackets” and “The backdoor Roth pro-rata rule: why most calculators get it wrong”.

Roth Conversion

Roth conversion: when it actually pays under 2026 OBBBA brackets

Pre-OBBBA, the conversion pitch was 'convert before 2026 brackets snap back.' OBBBA killed that argument. The real case for a Roth conversion in 2026+ is more boring and more durable: IRMAA tier management, RMD avoidance, and the heir-inheritance step-up in basis interaction.

Updated May 13, 2026 · Pairs with /calculators/roth-conversion-tax

Backdoor Roth

The backdoor Roth pro-rata rule: why most calculators get it wrong

The pro-rata rule aggregates ALL your traditional, SEP, and SIMPLE IRA balances. Convert $7K of after-tax contributions when you have $93K of pre-tax IRA balance, and 93% of the conversion is taxable. Most backdoor Roth calculators miss this. Here's the math + the workarounds.

Updated May 13, 2026 · Pairs with /calculators/backdoor-roth-pro-rata