---
title: Rethinking Roth Conversions After the 2025 Tax Bill
description: Explore the impact of the 2025 Tax Bill on Roth conversions and discover essential planning considerations for retirement and tax advisors.
image: https://content.investmentsandwealth.org/hubfs/rethinking-roth-thb.png
---

[Skip to content](https://content.investmentsandwealth.org/publication/rethinking-roth-conversions-after-the-2025-tax-bill#main-content)

[![Investments & Wealth Institute ](https://content.investmentsandwealth.org/hubfs/content-hub/iwi_logo_w294_h46.svg "Investments & Wealth Institute ")](https://investmentsandwealth.org/)

 Explore

- [All Content](https://4812204.hs-sites.com/content-hub)
- [Video](https://4812204.hs-sites.com/content-hub?type=Video)
- [eBook](https://4812204.hs-sites.com/content-hub?type=eBook)
- [Case Study](https://4812204.hs-sites.com/content-hub?type=Case+Study)
- [Blog](https://4812204.hs-sites.com/content-hub?type=Blog)
- [Podcasts](https://4812204.hs-sites.com/content-hub?type=podcast)
- [Webinars](https://4812204.hs-sites.com/content-hub?type=webinar)

- [Find An Advisor](https://www.investmenthelp.org/)
- [Contact](https://investmentsandwealth.org/contact-us)
- [My Dashboard](https://portal.investmentsandwealth.org/s/login/?startURL=%2Fs%2Fhome-page)

- Certifications 
    - [CIMA](https://investmentsandwealth.org/certifications/cima-certification)
    - [CPWA](https://investmentsandwealth.org/certifications/cpwa-certification)
    - [RMA](https://investmentsandwealth.org/certifications/rma-certification)
    - [Help Me Choose](https://investmentsandwealth.org/certifications/compare-iwi-certifications)
- [Online Education](https://investmentsandwealth.org/online-learning-financial-advisor-ce)
- [Conferences & Events](https://investmentsandwealth.org/financial-advisor-conferences-events) 
    - [Experience 2026](https://experience.investmentsandwealth.org)
- [Membership](https://investmentsandwealth.org/membership)
- [Publications & Resources](https://content.investmentsandwealth.org/)
- [Partner Solutions](https://investmentsandwealth.org/partner-and-sponsor)
- [About](https://investmentsandwealth.org/about/mission-purpose-value)

Investments & Wealth Review - September/October 2025

# Rethinking Roth Conversions After the 2025 Tax Bill

New Issues and Potential Headwinds

Admin

Roth conversions remain a core strategy in retirement and tax planning, but recently enacted tax law has introduced new variables that advisors must carefully model. Changes such as the new senior deduction and the expanded—but phased—state and local tax (SALT) deduction can materially alter the tax impact of a conversion, sometimes in unexpected ways.

 

This article examines how these provisions affect marginal tax rates, highlights new threshold risks, and outlines planning considerations to help advisors determine when Roth conversions still make sense—and when they may not.

Instant Access

## Read the Full Publication

Our Members receive new publications by mail and in the Membership Newsletter. For immediate access—or if you’re not a member—complete the form below.

## About Investments & Wealth Review

*Investments & Wealth Review* is a bimonthly magazine, written by award-winning authors from academic institutions and leading financial firms. Immerse yourself in current industry news and thought-provoking articles on the investment, legal, regulatory, business development, retirement, and wealth management topics that matter most to you and your clients.

[![white_logo_horizontal 1](https://content.investmentsandwealth.org/hubfs/Assets%20-%20LP/white_logo_horizontal%201.png)](https://content.investmentsandwealth.org/)

#### Get Certified

- [Compare Certifications](https://investmentsandwealth.org/certifications/compare-iwi-certifications)
- [CIMA Certification](https://investmentsandwealth.org/certifications/cima-certification)
- [CPWA Certification](https://investmentsandwealth.org/certifications/cpwa-certification)
- [RMA Certification](https://investmentsandwealth.org/certifications/rma-certification)

#### About us

- [About Us](https://investmentsandwealth.org/about)
- [Board of Directors](https://investmentsandwealth.org/about/governance)
- [Leadership Team](https://investmentsandwealth.org/about/leadership-team)
- [Newsroom](https://investmentsandwealth.org/advisor-publications/newsroom)
- [Careers](https://investmentsandwealth.org/institute-careers)
- [Privacy Policy](https://investmentsandwealth.org/privacy-policy)

#### Support

- [Contact Us](https://investmentsandwealth.org/contact-us)
- [File a Complaint](https://investmentsandwealth.org/about/governance/report-or-file-a-complaint)

 © Copyright 2026 by Investments & Wealth Institute

<https://www.youtube.com/c/InvestmentsWealthInstitute> <https://www.linkedin.com/company/investmentsandwealthinstitute/> <https://x.com/iw_inst> <https://www.facebook.com/investmentsandwealthinstitute/>

```json
{
  "@context" : "https://schema.org",
  "@type" : "BlogPosting",
  "author" : {
    "@type" : "Person",
    "name" : "Admin",
    "url" : "https://content.investmentsandwealth.org/publication/author/admin"
  },
  "dateModified" : "2026-03-09T17:00:53.160Z",
  "datePublished" : "2025-09-01T06:00:00.000Z",
  "headline" : "Rethinking Roth Conversions After the 2025 Tax Bill",
  "image" : [ "https://content.investmentsandwealth.org/hubfs/rethinking-roth-thb.png" ],
  "mainEntityOfPage" : {
    "@id" : "https://content.investmentsandwealth.org/publication/rethinking-roth-conversions-after-the-2025-tax-bill",
    "@type" : "WebPage"
  },
  "publisher" : {
    "@type" : "Organization",
    "logo" : {
      "@type" : "ImageObject",
      "url" : "https://content.investmentsandwealth.org/hubfs/IWI%20Logos/IWI%20Logo%20Horizontal/180227_4C_LOGO_Horizontal.png"
    },
    "name" : "Investments & Wealth Institute"
  }
}
```