Clients can use partial Roth conversions to stay within a current tax bracket while minimizing other taxes and charges such as Medicare surtaxes, which are tacked on when a client's modified adjusted gross income rises above a certain point. Converting to a Roth account will also leave larger accounts to heirs, since Roth individual retirement account owners don't have to take required minimum distributions. Although heirs must take these distributions, they are tax-free.

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