Back Door Roth if Client has a Rollover IRA already

Hello,

If a client has a rollover IRA with $10K in it and they open a non deductible IRA and put the after tax money into that and then do the ROTH conversion does that avoid the pro rate rules?

Thanks!



No, that triggers the pro rata rules. But a pre tax IRA balance of 10k is small enough that it could be converted along with the new contributions perhaps over a 2 or 3 year period. Or if the client has a 401k that accepts IRA rollovers, the pre tax IRA balance could be rolled into that 401k, and then the conversion of the ND contribution would be tax free.

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