## What is a Roth conversion
A **Roth conversion** moves money from a tax-deferred IRA (or similar) into a Roth IRA. You generally owe income tax on the converted amount in the year of conversion, but qualified Roth withdrawals may be tax-free later.
## Why model conversions in Analyzer
Analyzer's Roth tools help you explore **bracket-filling** strategies—converting enough to use lower marginal brackets without triggering unintended IRMAA or ACA subsidy cliffs. Results are illustrative simulations, not tax advice.
## Multi-year schedules
The **multi-year Roth schedule** table shows proposed conversion amounts by year alongside estimated taxes and bracket headroom. You can optimize toward a target bracket and apply patches to a planning scenario. Column **view presets** let you save the layout you prefer, and the table supports export for sharing.
## Bracket optimizer
The **bracket optimizer** proposes conversion amounts per year that fill your chosen target bracket without spilling into the next one. It accounts for projected income, deductions, and bracket boundaries from the federal tax catalog, and flags years where a conversion would cross an IRMAA tier. Apply the result as a patch to a scenario to review before adopting.
## Roth ladder
A **Roth conversion ladder** is a sequence of annual conversions—often used by early retirees—where each converted amount becomes penalty-accessible after the five-year holding rule. Analyzer's ladder tool orchestrates a multi-year sequence sized to your spending needs and bracket targets.
## When conversions help most
Conversions tend to be most attractive in **low-income gap years**—after retirement but before Social Security and Required Minimum Distributions begin—when bracket headroom is largest. The tax timeline shows where those years fall in your plan.
## Break-even tax rate (BETR)
**BETR** (break-even future tax rate) is the future ordinary marginal rate at which converting and not converting produce the same after-tax ending wealth in Analyzer’s model. If your future rate is **above** BETR, the conversion path looks better on after-tax wealth; if below, it does not. Analyzer derives BETR from convert vs no-convert terminal balances—not from a spreadsheet formula. Results are illustrative, not tax advice.
## Minimize BETR in Autopilot and Workbench
**Minimize BETR** is an optional Autopilot goal and a Workbench ranking goal. Autopilot still builds Classic and Ladder Roth conversion plans the same way as Maximize Roth Ending Balance; it ranks by the **lowest** BETR. The Workbench matrix shows **BETR %** when both terminals can be compared. A dash means BETR could not be computed (for example identical paths, or no tax-deferred balance left that a future rate would haircut).
Educational content only—not personalized investment, tax, or legal advice.