A. Roberts & Associates, Inc.

Thinking about moving pre-tax money to a Roth IRA? The newest Roth conversion rules can open the door to more tax-free growth—but they also come with important tax implications today and down the road for RMDs and your future tax bracket.

At A. Roberts & Associates, we help you:
• Understand the latest Roth conversion rules
• Run the numbers before you convert
• Balance today’s tax bill with tomorrow’s retirement freedom

Curious if a Roth conversion makes sense for you this year? Let’s review your situation and build a plan around your tax picture, not generic rules.
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Finding the sweet spot 🎯
How much of your TSP should you convert to a Roth IRA so it actually makes tax sense—without pushing you into higher RMDs or tax brackets later?

At A. Roberts & Associates, we help you balance:
✅ Strategic Roth conversions
✅ Keeping some assets Traditional
✅ Managing future RMDs & taxes

Smart moves now = more control later. 💼✨

ESTATE TAX💡
Among many tax changes, the law raises and “makes permanent” the federal estate, gift, and GST (generation-skipping) tax exemptions to $15,000,000 per person effective January 1, 2026, indexed for inflation thereafter.
The top rate remains 40%; portability, step-up in basis, and the unified system (estate = gift = GST) are unchanged.

💯 A surviving spouse can still “port” a deceased spouse’s unused exemption (DSUE) by filing Form 706. If the estate wasn’t otherwise required to file, late portability relief is available for up to 5 years from date of death under Rev. Proc. 2022-32 (referenced in the 09/2025 Form 706 instructions).

💯 Step-up in basis unchanged
Heirs generally receive a basis step-up to fair market value at death, which can reduce future capital-gains on inherited assets.

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Taxation realities🎯
Even without a formal wealth tax, wealthy individuals often face different tax burdens via capital gains taxes, estate/inheritance taxes, property taxes, etc.
o Tax policy is one lever among many (spending, regulation, monetary policy) that affect how wealth is accumulated, how income is taxed, and how resources are distributed.

Link with national debt: If the government needs more revenue (to pay interest, fund services, reduce debt), taxation becomes more important. That could mean higher taxes on income, consumption, property, or even wealth (depending on the policy choices). Because wealth is concentrated, the debate often centers on whether the wealthy should pay more.

💡 Smart Way to Build Tax-Free Wealth for Retirement

Most people only think of retirement savings in terms of a 401(k) or IRA. But there’s another powerful tool the wealthy have quietly used for decades: Cash Value Life Insurance.

Here’s why it’s smart:
🔹 Tax-advantaged growth – your money compounds without yearly taxes dragging it down.
🔹 Tax-free access – properly structured, you can borrow against the cash value in retirement without triggering taxes.
🔹 Protection + wealth – it doubles as life insurance, protecting your family while you build wealth.
🔹 No contribution limits – unlike IRAs or 401(k)s, you can design larger contributions.

📈 The result? A flexible pool of tax-free retirement income that also provides peace of mind.

The wealthy don’t just save — they strategize for taxes.

👉 Curious if this fits into your retirement plan? Let’s talk.