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It's important to plan carefully to avoid complications with the pro-rata rule, which determines how much of your conversion is taxable if you have both pre-tax and after-tax IRA balances. One way to streamline this process is to transfer pre-tax IRA amounts to an employer-sponsored 401(k) plan, keeping the Backdoor Roth strategy focused on after-tax balances.
and Direct Indexing - tax flexibility
One tiem transfer of IRA to HSA.
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