High earners executing the backdoor Roth IRA often trigger an unnecessary tax bill through a single timing mistake. The strategy itself remains sound and legal as of mid-2026, with the IRS continuing ...

This backdoor Roth 401(k) loophole lets high earners contribute to Roth plans and enjoy tax-free withdrawals when they retire ...

In furtherance of its efforts to provide guidance related to the implementation of tax law changes that are part of the One Big Beautiful Bill Act of 2025 (OBBBA), on December 4, 2025, the IRS issued ...

Q. Hi Dan. In your last column you wrote about “… a rather infamous provision dubbed the ‘pro-rata rule.’” One of my IRAs is non-deductible, so I need to know what that is and why it’s infamous. Can ...

Lee Edwards, partner at Root VC, has a saying at his firm that “pro rata rights are earned, not given.” That may be a bit of a stretch since pro rata refers to a term that VCs put in their term sheets ...

This triggers the pro-rata rule, which blindsides high earners. If an investor holds other traditional IRA assets alongside the backdoor Roth contribution, the pro-rata rule will tax a proportional ...