SECURE 2.0: heirs must drain inherited IRAs within 10 years — often at peak earning years.
★ = IRMAA ceiling constrained conversion (age 63+, applies to 12%/22% targets only — 24%+ fills to bracket regardless)
Breakeven Age
—
Optimized beats do-nothing
Tax Savings
—
Cumulative fed+state
Heirs Get — Gain
—
Optimized vs. nothing
Medicare Surcharge — Do Nothing
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Cumulative IRMAA (Part B + D)
View year-by-year →
Heirs Get — Age —
After-tax inheritance at the selected death age. Tracks the slider below.
What Transfers at Death
Age at Death: —drag to model earlier mortality
Do Nothing
Roth (tax-free)—
Pre-Tax (gross)—
Heir Tax—
Conv. Tax Paid—
Medicare Surcharge—
RMDs to Client (net)—
Total Value—
Convert All
Roth (tax-free)—
Pre-Tax (gross)—
Heir Tax—
Conv. Tax Paid—
Medicare Surcharge—
RMDs to Client (net)—
Total Value—
Optimized
Roth (tax-free)—
Pre-Tax (gross)—
Heir Tax—
Conv. Tax Paid—
Medicare Surcharge—
RMDs to Client (net)—
Total Value—
All Three Scenarios — Side by Side
All scenarios use the same heir tax rate — pre-tax balance taxed at your specified heir rate at death. · ↑ = RMD · Tax = all sources
Age
Do Nothing
Convert All
Optimized ★
Pre-Tax
Roth
Conv/RMD
Tax
Heirs Get
Pre-Tax
Roth
Conv/RMD
Tax
Heirs Get
Pre-Tax
Roth
Conv/RMD
Tax
Heirs Get
For educational and planning discussion purposes only. End-of-year model: each period applies full-year growth before conversions and RMDs. Federal brackets approximate 2026. IRMAA thresholds approximate 2026 Medicare. RMD uses simplified IRS Uniform Lifetime Table. Conversion taxes deducted directly from Roth balance. Remaining pre-tax at death taxed at heir rate per SECURE 2.0 10-year inherited IRA rule. Not legal, tax, or investment advice. David Disraeli · Personal CFO · 360NetWorth, Inc. · Cedar Park, TX · 360networth.com
Medicare Surcharge (IRMAA) — Year by Year
Annual surcharge based on MAGI from 2 years prior. Only applies from age 65+ (Medicare eligibility).
Age
Lookback Year
Do Nothing MAGI
Do Nothing IRMAA
Convert All MAGI
Convert All IRMAA
Optimized MAGI
Optimized IRMAA
Cumulative Total
How to read this: Medicare IRMAA uses a 2-year lookback — your premium in any given year is based on the MAGI from your tax return 2 years prior. The "Lookback Year" column shows which year's MAGI determined that row's surcharge. Surcharges apply only when Medicare coverage is active (age 65+). MFJ couples pay 2× the per-person surcharge (both spouses on Medicare). Pre-Medicare conversions (before age 63) escape IRMAA entirely because the 2-year lookback expires before Medicare begins — a key planning advantage of early conversion windows.