Roth conversions for your situation

The right conversion plan depends on your pension, your plan type, your health coverage and whether you're married. Find the guide that fits your situation.

• Situation guidePension lump sum or monthly payments? How a buyout offer fits with Roth conversionsA pension lump sum rolled directly to an IRA owes no tax and can be converted to a Roth over several years. Monthly payments can't. 2026 factors and an example.Updated November 9, 2026
• Situation guideRoth conversions for business owners: SEP IRA Roth conversion, SIMPLE, solo 401(k) and the year you sellOwners can convert SEP IRAs any time and SIMPLE IRAs after 2 years. A slow year or the year after a sale is often best. 2026 QBI rules and an example.Updated November 9, 2026
• Situation guideRoth conversions for couples with an age gap: whose IRA to convert firstWhen one spouse is much older, their RMDs and Medicare come first and the survivor may file single for years. In 2026, convert the older spouse's IRA first.Updated November 9, 2026
• Situation guideRoth conversions for early retirees: how they affect your ACA health insurance before 65In 2026, ACA premium credits stop at 400% of the poverty line ($84,600 for a couple). A Roth conversion counts as income, so $1 too much can cost thousands.Updated November 9, 2026
• Situation guideRoth conversions for military retirees: retired pay, VA disability and the TSPVA disability is not taxable income, but military retired pay is. That leaves your low brackets open for Roth conversions. 2026 rules, TSP, SBP and an example.Updated November 9, 2026
• Situation guideRoth conversions for nurses and healthcare workers: what to know before you retireHospital 403(b)s can be converted to a Roth, but a nonprofit hospital 457(b) can't. Going part-time often opens a low-tax window. 2026 rules and an example.Updated November 9, 2026
• Situation guideRoth conversions for physicians: using the gap years after you stop practicingPhysicians often have large 403(b) and 401(k) balances and high income until late. In 2026, the years between retiring and RMDs are the main window to convert.Updated November 9, 2026
• Situation guideRoth conversions for police and firefighters: pensions, DROP and the age-50 rulePolice and firefighters can convert 457(b), DROP and pension lump sums to a Roth. In 2026, know the age-50 penalty rule and the $3,000 HELPS exclusion first.Updated November 9, 2026
• Situation guideRoth conversions for teachers: what to know before you retireTeachers can convert 403(b) and 457(b) money to a Roth. Your pension fills the low brackets first, so 2026 room is often smaller than you think. See an example.Updated November 9, 2026
• Situation guideThe widow's penalty: how Roth conversions can help after a spouse diesThe widow's penalty: from the year after a spouse dies, the survivor files single and the same income is taxed more. In 2026, see why the joint year matters.Updated November 9, 2026
• Situation guideTSP Roth conversion: how to convert your TSP to Roth as a federal employee or retireeSince January 28, 2026, you can do a TSP Roth conversion inside the plan, from traditional to Roth TSP. No tax can be withheld, so you pay from savings.Updated November 9, 2026