Tax Reference

Retirement & Savings

IRA rules, Roth conversions, RMDs, Social Security taxation, and retirement plan contribution limits.
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Retirement accounts are the largest financial asset for most Americans, and the tax rules governing them are among the most consequential decisions in personal finance. SECURE 2.0 raised the RMD age to 73, eliminated the stretch IRA for most beneficiaries, and expanded 529 plan uses. Understanding these rules determines how efficiently wealth is accumulated, distributed, and transferred.

IRA Fundamentals
Guide
IRA Guide: Traditional vs. Roth
Contribution limits, deductibility, RMD age 73, 10-year rule, backdoor Roth.
Guide
IRA Basics
IRA fundamentals, contribution rules, distributions.
Calculator
Roth Conversion Calculator
Model the tax cost and long-term benefit of converting.
Guide
Backdoor Roth
Pro-rata rule, Form 8606, step transaction doctrine.
Guide
Form 8606 Nondeductible IRA Basis
Pro-rata rule §408(d)(2), backdoor Roth mechanics, basis tracking, $50 penalty per missed form.
Guide
Form 5329 Excise Taxes
SECURE 2.0 RMD penalty 25% (10% corrected). Excess contributions 6%. Reasonable-cause waiver mechanics.
Guide
Inherited IRA SECURE Act Deep Dive
Final regulations July 18, 2024. 10-year rule for Non-Eligible Designated Beneficiaries. Annual RMDs years 1-9 if decedent died on/after RBD. RMDs begin 2025. 5 EDB categories. §4974 penalty reduced 50% to 25% (10% if corrected). SECURE 2.0 changes.
Social Security
Guide
Social Security Taxation
Provisional income, 85% inclusion, torpedo zone, reduction strategies.
Guide
Social Security Tax
SE tax, FICA, wage base, IRMAA interaction.
Additional Resources
Guide
Backdoor Roth IRA
Pro-rata rule, Form 8606, step transaction doctrine.
Guide
Net Unrealized Appreciation
NUA strategy for employer stock in 401(k) plans.
Retirement Plans
Guide
401(k) Guide
2026 limits $23,500/$70,000, Roth vs traditional, catch-up, early withdrawal, rollover.
Guide
SEP-IRA & SIMPLE IRA
SEP $70,000 limit, SIMPLE $16,500, self-employed calc, employer match, 2-year rule.
Guide
HSA
$4,400/$8,750 2026, triple tax benefit, investment after $1K, Medicare coordination.
Guide
529 College Savings
Tax-free growth, superfunding $190K/couple, SECURE 2.0 Roth rollover $35K.
Guide
RMD Guide
Age 73 trigger, Uniform Lifetime Table, inherited IRA 10-year rule, QCD $111K.
Guide
Social Security Timing
Age 62 vs 67 vs 70, breakeven, spousal/survivor benefits, §86 taxation.
Guide
Medicare & IRMAA
Two-year lookback, 2026 IRMAA brackets, SSA-44 life-changing event appeal.
Guide
Annuity Tax Treatment §72
Exclusion ratio, LIFO withdrawal rules, MEC, §1035 exchange.
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