Rethinking IRAs Roth Conversions: Decoding New Tax Laws Regulatory Update Under OBBBA
Date: August 11, 2026
Speaker: Nicholas Preusch
With the new OBBB bringing significant changes to tax laws and retirement planning, understanding both the opportunities and challenges of Roth conversions is becoming essential for proactive strategies. This session will examine how the latest legislation affects Roth IRA conversions and provide practical insights to help optimize retirement planning. We’ll cover both technical and strategic aspects, including income tax considerations, integration with estate and retirement planning, and methods for evaluating the long-term benefits for clients.
We will also cover practical concerns practitioners often face, including how to time conversions amid fluctuating income, strategies for handling estimated tax obligations, and the broader impact on Medicare premiums and Social Security benefits.
Learning Objectives:
- Understand the major retirement and estate planning changes introduced under OBBB.
- Analyze how Roth IRA conversions fit into today’s evolving tax landscape.
- Explore strategies for coordinating Roth conversions with estate and gift planning goals.
- Learn how income variability, deductions, and credit phaseouts influence conversion timing.
- Assess the broader financial effects of conversions, including Medicare premiums and Social Security benefits.
- Examine planning opportunities with trusts, high-net-worth estates, and unique family situations.
- Identify tax-efficient approaches for charitable giving and legacy planning with Roth accounts.
- Apply practical frameworks to evaluate when and how a Roth conversion delivers the greatest long-term benefit.
Session Highlights:
- Navigating OBBB: New Rules for Retirement and Estate Planning.
- Updated Distribution Options for Beneficiaries under OBBB.
- Strategic Roth Conversions: Timing, Taxes, and Long-Term Value.
- Coordinating Retirement Accounts with Estate & Gift Planning.
- Impact of OBBB on Trust Taxation and Reporting.
- Managing Medicare Premiums & Social Security Implications.
- Wealth Transfer and Life Insurance in the OBBB Era.
- Identifying Tax-Saving Opportunities in a Shifting Landscape.
- Practical Planning Scenarios and Case Studies.
SPEAKER
Nicholas Preusch
Nicholas has worked with the Internal Revenue Service as a Revenue Agent and an Attorney with the IRS Office of Professional Responsibility. Nicholas has authored publications for the AICPA’s Journal of Accountancy, AICPA’s Tax Advisor, NATP’s Tax Pro Journal, and CCH’s Journal of Tax Practice and Procedure. He also co-authored a textbook, Tax Preparer Penalties and Circular 230 Enforcement, published by Thomson Reuters. Nicholas has been recognized as the Top 5 Under 35 CPAs in Virginia, and is a member of the AICPA’s Tax Executive Committee. Nicholas is an adjunct professor at the University of Mary Washington. He is a graduate of Carthage College, University of Connecticut (M.S. in Accounting), Case Western Reserve University School of Law (J.D.), and Georgetown University (LLM in Taxation)
