"Strategic Roth conversions during the gap years before required minimum distributions (RMDs) begin at age 75 can keep Medicare premiums at the base rate of $202.90 per month for life, while staying above the $218,000 joint modified adjusted gross income threshold triggers IRMAA surcharges of up to $9,240 per year for couples. Retirees with large traditional 401(k) balances should execute conversions before RMDs begin using the two-year MAGI lookback window to avoid stacking conversions with future Social Security income, as SECURE 2.0 delays RMDs until age 75 for those born after 1959."  MORE >>