Yes, there are many good reasons to convert to a ROTH, but fear of IRMAA should not be one of them, especially if you are paying lots more in taxes to avoid the penalty than you have to pay in IRMAA, unless you have an IRA say $4M or more when the penalty starts early and continues for the rest of your life. And yes, being single in this case transitioning from a married couple, is a valid point to consider moving some money out of an IRA, but that is the same model with a different scenario, which I haven't finished as the workbook is almost perfected.
Paying $50,000 in additional taxes prior to paying IRMAA at $14,000 per year for two years in the future makes no financial sense whatsoever. One can't grow wealth with a tax / penalty avoidance approach. Taxes are a by-product of success, not the same as tax minimization strategy, which a ROTH conversion is a potential option.
However as on my other post, there is a little advantage to a ROTH versus a TAXABLE account, other than tax free for annual gains which some people might expect are guaranteed, especially in FL with no state tax , but gains are in fact not guaranteed. And if you convert to a ROTH and don't have gains or lose money, unfortunately poor timing, there is not offset, its permanently gone.
The difficulty is that there are a lot of unknowns for sure, the future is always uncertain. The calculations are with the current knowns and relationships, which is the best one can do. . as well as be genetically lucky and live a healthy and long life, same with your spouse. Remember, you might not live long enough but you might. . .
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