There are factors to consider before converting an IRA to a Roth vehicle, even if the investor is certain tax rates will rise. A large conversion that drives up a current tax rate can have just as much impact as higher future tax rates. Also, it is unclear what kind of tax reform will take place and whether a Roth conversion will be beneficial in the end. PFP/PFS members, visit aicpa.org/PFP/Roth for guidance on Roth conversions and proper planning for your clients.
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