🔄 Roth Conversions
Convert traditional IRA to Roth during low-income years before RMDs and Social Security begin to fill up lower tax brackets.
📊 Tax Bracket Management
Carefully control withdrawals to stay within the 12% or 22% bracket, avoiding "tax torpedo" on Social Security.
🎁 QCDs (Age 70½+)
Use Qualified Charitable Distributions from IRAs (up to $105k/year) to satisfy RMDs without increasing AGI.
💰 Capital Gains Harvesting
In low-income years, realize long-term capital gains at 0% rate (up to ~$94k for married couples in 2024).
🏥 ACA Premium Tax Credits
If under 65, manage MAGI to qualify for ACA subsidies (income between 100%-400% of poverty level).
⏰ Delay Social Security
Draw down tax-deferred accounts before claiming SS to reduce lifetime RMDs and maximize tax-free Roth growth.