Episode 34 addresses the high-net-worth Single Filer Retiree navigating the 32% tax bracket Roth Conversion decision. Learn why the $201,776 threshold in 2026 is an interesting crosshair for advanced tax planning, where the 32% bracket, NIIT surcharges, and IRMAA cliffs create a unexpected collision of taxes for successful Single Filers.

Episode 15 of Retirement Tax Matters demystifies the 3.8% Net Investment Income Tax (NIIT), a surtax that is increasingly trapping high-net-worth retirees due to income thresholds ($200,000 for singles, $250,000 for married couples) that have not been adjusted for inflation since 2013. We explain the specific “Lesser of" calculation used by the IRS, illustrating how this tax applies to your dividends, interest, and capital gains once your Modified Adjusted Gross Income (MAGI) exceeds those fixed limits.