Kiplinger article on Backdoor Roth IRA

Hi IRA experts. I’m trying to figure out what I’m missing here…why does the author state in this article (https://www.kiplinger.com/retirement/how-a-backdoor-roth-ira-works-and-drawbacks) that each backdoor Roth contribution has to be created as a separate Roth IRA account? With the recapture rules, isn’t it simply a matter of tracking contributions and conversions (taxable and non-taxable) and allocating non-qualified distributions according to the ordering rules? I know it requires good record keeping, but not separate Roth IRAs, right?



You are correct. It is surprising that Kiplinger would publish such an article. The back door Roth strategy can be accomplished with a single TIRA account and a single Roth IRA account. However, I do agree that a wealth tax would degrade the benefits of a Roth IRA to the extent that the wealth tax was used in conjunction with lower income tax rates.

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