Guidance on Roth IRA Conversions 

Take advantage of the many resources assembled here for PFP Section members, inclusive of CPA/PFS credential holders, to assist in proper Roth conversion and recharacterization planning for your clients. Listen to a 2-minute podcast with Sid Kess as he talks about the importance of the Roth conversion planning opportunity for CPAs.

Not a member? Join the PFP Section and save $50 on your first year of membership when you enter promocode CPALDPFP at checkout for access to these Roth IRA resources as well as our robust PFP membership benefit suite.

Charts Provided by Robert Keebler
The Roth Conversion Decision: This chart walks the advisor through the factors to consider when converting to a Roth IRA.  Additional important considerations like financial, estate and asset protection considerations are also presented here.

Roth Quadrants: This chart covers eight aspects of Roth IRAs, including ordering rules, the seasoning rule, the penalty box rule, a Roth IRA distribution chart, trust distribution, Roth IRA beneficiary summary, Roth bypass trust chart, and four requirements for all trusts to qualify as a designated beneficiary.

Roth IRA Distribution Flowchart: This chart highlights Roth IRA distribution considerations.

Traditional IRA Distribution Flowchart: This chart highlights traditional IRA distribution considerations.

Understanding the Net Investment Income Tax:: This chart illustrates key planning considerations and the impact of the surtax on Roth conversions.

Calculators Provided by Robert Keebler
The Simple Roth Conversion Calculator: This calculator from Bob Keebler assists the advisor in comparing the long-term result of converting funds to a Roth IRA versus maintaining a Traditional IRA.

Disclaimer: This calculator is not intended to make a recommendation as to whether a Roth conversion should be performed. Rather, the results of the computations are meant simply to assist an advisor in counseling his or her client on the suitability of a Roth conversion after the advisor takes into consideration all facts beyond those inputted into this program. This program should be viewed as only one tool to be utilized in the advisor’s tool box. Making the decision to convert is more than a mathematical or analytical question; it must be addressed holistically, taking into account a client's financial, retirement, income tax, and estate planning.

Effect of AMT on Roth Conversions: Bob Keebler has shared this calculator with PFP members to help demonstrate the AMT impact on Roth conversions.
Rebirth of Roth: A CPA's Ultimate Guide for Client Care

Robert Keebler, CPA/PFS, MST, AEP (Distinguished), recognized expert in retirement, estate, and family wealth preservation and the PFP Section bring you The Rebirth of Roth: A CPA’s Ultimate Guide for Client Care. This important guide provides rules and regulations, critical topics, and how to implement Roth conversions and recharacterizations into your planning. 

The Rebirth of Roth
is available FREE for PFP Members inclusive of CPA/PFS credential holders as a downloadable PDF and in the PFP Collection in the AICPA’s Online Professional Library.  Additionally, PFP/PFS members receive a 20% discount off the price of the hardcopy version of the book. An accompanying CD-ROM (containing an MP3 file with further guidance from the author) is included with your purchase of the hard copy.

A 2010 Update to the Rebirth of Roth: A CPA’s Ultimate Guide for Client Care, which covers provisions of The Tax Relief Act of 2010 that affect Roth IRA planning, is also available.
Roth Education
The following webcasts, with presentation materials, are available in the PFP Section’s webcast library. Also, several of our podcasts cover recent legislation that impacts Roth conversion and recharcterization planning.

Advanced PFP Series: Planning for Large IRAs with Bob Keebler

Advanced Financial Planning Strategies Using Roth IRAs with Bob Keebler

Roth Education Series with Bob Keebler:




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