SECURE 2.0 and Your Roth Conversion Window: Six Changes That Matter

The SECURE 2.0 Act of 2022 shifted the RMD starting age, created a 529-to-Roth rollover, opened employer Roth matching, made high-earner catch-up contributions Roth-only beginning 2026, and reshaped inherited IRA rules. Each change alters the optimal conversion window for converters at different ages. This episode names every provision affecting conversion timing, the effective dates, and the IRS guidance status as of 2026. Watch the next video in the playlist for the full series summary. Chapters: 0:00 The RMD Age Shift: Conversion Window Extended to 73 and 75 2:44 The 529-to-Roth Rollover Beginning 2024 5:07 Roth Employer Match: Opt-In, Basis, and Vesting 7:30 The 2026 Catch-Up Roth-Only Rule for High Earners 9:57 Inherited IRA 10-Year Rule and Legacy Planning 12:34 IRS Guidance Status: What Is Final and What Is Still Proposed 15:18 Quiz Time #SECURE20 #Rothconversion #RMDage73 #529toRothrollover #Rothcatchup --- Disclosure The avatars and voices in this video are AI-generated. All content -- research, scripts, lesson design, and the custom video engine -- is created by a CISSP, CISM, and PMP certified professional with a Master's in Project Management, a B.S. in Information Technology, and a Doctorate in Business Administration in progress. This channel exists to make learning accessible and straightforward. This channel is not a registered investment adviser, broker-dealer, or tax-preparer, and is not affiliated with, endorsed by, or sponsored by the Internal Revenue Service, the Department of the Treasury, the Social Security Administration, the Centers for Medicare and Medicaid Services, AARP, Fidelity, Vanguard, Charles Schwab, or any custodian, brokerage, or insurance company. All Roth conversion mechanics, IRMAA brackets, ACA premium tax credit thresholds, RMD rules, and SECURE 2.0 provisions are sourced from publicly available IRS publications (notably Pub 590-A, Pub 590-B, Pub 575, and the relevant Forms 5329 and 8606 instructions), the Federal Register text of the SECURE 2.0 Act of 2022, and CMS published IRMAA tables, and are provided for educational purposes only. Roth conversion decisions carry irreversible tax consequences for the year of conversion and multi-year consequences for IRMAA surcharges, ACA premium subsidies, and capital gains stacking. Brackets, contribution limits, and conversion rules change every year. Always model your specific conversion against your actual tax return with a fee-only fiduciary CFP, a CPA, or an enrolled agent before pulling the trigger. Do not act on a YouTube video alone. IRS general information: irs.gov | Roth IRA basics Pub 590-A: irs.gov/publications/p590a | IRMAA appeal form SSA-44: ssa.gov/forms/ssa-44.pdf | NAPFA fee-only adviser search: napfa.org.