Bogleheads On Investing Podcast Episode 85, Ed Slott, CPA, new tax laws from OBBBA, Roth conversions, and more; host Jon Luskin
7 snips
Aug 15, 2025 
Ed Slott, a nationally recognized CPA and IRA distribution expert, shares invaluable insights on tax and retirement strategies. He discusses the implications of the newly passed One Big Beautiful Bill Act, urging listeners to consider Roth conversions during low tax brackets for maximum benefit. Ed debunks common misconceptions around deductions and explains the nuances of Trump accounts. He emphasizes the importance of balancing traditional and Roth accounts for flexibility, offering timely advice on charitable deductions and planning for future tax law changes.
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Lock In Low Rates With Roth Conversions
- Pay taxes at your lowest personal rates by doing Roth conversions during low-rate years.
- Convert enough to use low brackets now rather than risking higher taxes on future RMDs.
Below-The-Line Deductions Don't Cut AGI
- Many new ABBA deductions are below-the-line and do not reduce adjusted gross income (AGI).
- That distinction matters because AGI determines eligibility for many income-limited benefits.
Balance Roth Conversions To Preserve QBI
- Use Roth conversions strategically to maximize QBI without exceeding phaseout limits.
- Project your business income and leave breathing room to avoid year-end surprises that could disqualify the deduction.