BarbriSFCourseDetails
  • videocam Live Webinar with Live Q&A
  • calendar_month May 20, 2026 @ 1:00 p.m. ET./10:00 a.m. PT
  • signal_cellular_alt Intermediate
  • card_travel Tax Preparer
  • schedule 110 minutes

Roth IRAs: Conversions After OBBBA, Mega Back-Door, Tax Calculations

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About the Course

Introduction

This course will discuss Roth IRAs and Roth conversions for tax advisers working with clients eligible to make IRA contributions, conversions, and withdrawals. The panelist will discuss identifying taxpayers who benefit most from conversions, calculating tax on a Roth conversion, and—most importantly—how to avoid tax surprises when making these conversions.

Description

Roth IRAs certainly have advantages, such as no required minimum distributions, and beneficiaries will receive the Roth IRA tax-free. The One Big Beautiful Bill Act (OBBBA) made significant changes to reportable income and deductions that impact the decision to convert IRAs to Roth Accounts. 

The webinar will review the effect of a Roth conversion on other tax aspects, including the QBI deduction, Social Security taxation, Medicare premiums, AMT, capital gains taxes, and NIIT. Many taxpayers have been circumventing the AGI limitation on Roth IRA contributions with the back-door Roth. Still, many eligible taxpayers are not taking advantage of the mega back-door Roth.

Our presenter will show how your client can contribute up to $47,500 to a Roth account. As a bonus, he will also review net unrealized appreciation (NUA) and how taking advantage of NUA can reduce your client's tax bills.

Listen as Lawrence K.Y. Pon, CPA/PFS, CFP, EA, USTCP, AEP of Pon & Associates, explains how Roth IRAs can be used to save substantial tax, recent legislation affecting these retirement planning vehicles, and how to avoid unexpected tax consequences during conversions.

Presented By

Larry Pon
CPA/PFS, CFP, EA, USTCP, AEP
Pon & Associates, CPA

Mr. Pon has been in practice since 1986 providing comprehensive accounting, tax, payroll, and business advisory services. He specializes in tax preparation, tax representation, tax planning, business planning, financial planning, and estate planning. Services include IRS and state audit representation, business startup services, and charitable planning. Mr. Pon is a frequent author and lecturer to financial and legal professionals and the public on tax and financial planning topics.

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Credit Information

  • BARBRI is a NASBA CPE sponsor and this 110-minute webinar is accredited for 2.0 CPE credits.

  • BARBRI is an IRS-approved continuing education provider offering certified courses for Enrolled Agents (EA) and Tax Return Preparers (RTRP).

Date + Time

  • event

    Wednesday, May 20, 2026

  • schedule

    1:00 p.m. ET./10:00 a.m. PT

I. Eligibility

II. Roths compared to traditional IRAs

III. Considerations after the OBBBA

IV. Back-door Roths

V. Mega back-door Roths

VI. Traditional IRA conversions

VII. Planning opportunities

The panelist will review these and other key issues:

  • Tax traps to consider before recommending Roth conversions
  • Calculating the tax due on a Roth conversion
  • Making a back-door and mega back-door conversion
  • New OBBBA provisions that could impact Roth conversion decisions

Learning Objectives

After completing this course, you will be able to:

  • Identify tax traps to consider before recommending Roth conversions
  • Calculate the tax due on a Roth conversion
  • Understand the impact of making a back-door and mega back-door conversion
  • Differentiate a Roth IRA from a traditional IRA
  • Ascertain the impact of changes made by OBBBA
  • Field of Study: Taxes
  • Level of Knowledge: Intermediate
  • Advance Preparation: None
  • Teaching Method: Seminar/Lecture
  • Delivery Method: Group-Internet (via computer)
  • Attendance Monitoring Method: Attendance is monitored electronically via a participant's PIN and through a series of attendance verification prompts displayed throughout the program
  • Prerequisite: Three years+ business or public firm experience preparing complex tax forms and schedules, supervising other preparers or accountants. Specific knowledge and understanding of individual income taxation, including itemized deductions, individual income tax credits, net operating loss limitations including carrybacks and carryforwards.

BARBRI, Inc. is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of Accountancy have final authority on the acceptance of individual courses for CPE Credits. Complaints regarding registered sponsons may be submitted to NASBA through its website: www.nasbaregistry.org.

IRS Approved Provider

BARBRI is an IRS-approved continuing education provider offering certified courses for Enrolled Agents (EA) and Tax Return Preparers (RTRP).

BARBRI CE webinars-powered by Barbri-are backed by our 100% unconditional money-back guarantee: If you are not satisfied with any of our products, simply let us know and get a full refund. Contact us at 1-800-926-7926 .