IRAs

Traditional, Roth, spousal, and inherited IRAs — eligibility, deduction phaseouts, and the rules that trip people up.

6 articles in this topic.

• The Pro-Rata Rule and Why It Matters for Backdoor Roths

  IRC §408(d)(2) makes every IRA conversion part basis and part pre-tax across all your Traditional, SEP, and SIMPLE IRAs. Three legitimate ways around it.

• Rollover IRAs vs Direct Transfers

  A trustee-to-trustee transfer is always safe. A 60-day rollover triggers 20% withholding and the once-a-year IRA rule. When to use which, and why.

• Inherited IRA Rules After the SECURE Act

  The 10-year rule, the five beneficiary categories that escape it, and the 2024 regulations requiring annual RMDs inside the window, enforced from 2026.

• Spousal IRAs for Non-Earning Partners

  IRC §219(c) lets a working spouse fund an IRA for a non-earning spouse, the one place someone with no income can build a retirement account of their own.

• IRA Deductibility Phaseouts by Filing Status

  Every Traditional and Roth IRA phaseout for 2026, the $0 to $10,000 trap for married filing separately, and the rules when only one spouse has a plan.

• Traditional vs Roth IRA: How to Choose

  Traditional or Roth comes down to one variable: your tax rate now versus in retirement. The math, the rules, and why many high earners use both.