Retirement savings rules receive their most comprehensive update since the SECURE 2.0 Act. The changes affect contribution limits, required minimum distribution ages, Roth conversion rules, and the treatment of inherited IRAs.
Advertisement
In-Article Native Ad Unit
Roth Conversion Guardrails
High-income taxpayers who have used Roth conversions as a tax planning tool will face new limitations. Conversions of pre-tax IRA balances above $500,000 are subject to a 5-year waiting period before distributed funds qualify as tax-free.
Core Takeaway
If you were planning a large Roth conversion in 2026, the window may be closing. Conversions completed before the bill's enactment date are grandfathered under the old rules. Consult a financial planner immediately if this applies.