Roth conversions have always had the potential to unlock hidden value. However, 2021 may be an especially effective year to consider a conversion, since many expect market volatility and marginal tax rate increases to be, clearly, on the horizon.
Moreover, the SECURE Act expands the impact of Roth conversions beyond a quantitative arbitrage game to a strategic estate planning issue. The shift from life expectancy distributions to a 10-year distribution is at its core a mathematical problem. Therefore, quantitative driven