Part One: General Information Current Age Month of Birth Jan - JunJul - Dec End projection for IRA owner at age 7071727374757677787980818283848586878889909192939495969798 Current traditional IRA balance $ Nontaxable amount allocated to IRA* $ Percent of IRA to be converted % Projected income tax rate in current year 1%2 %3 %4 %5 %6 %7 %8 %9 %10 %11 %12 %13 %14 %15 %16 %17 %18 %19 %20 %21 %22 %23 %24 %25 %26 %27 %28 %29 %30 %31 %32 %33 %34 %35 %36 %37 %38 %39 %40 %41 %42 %43 %44 %45 %46 %47 %48 %49 %50 % Projected income tax rate in future years up to year of death 1%2 %3 %4 %5 %6 %7 %8 %9 %10 %11 %12 %13 %14 %15 %16 %17 %18 %19 %20 %21 %22 %23 %24 %25 %26 %27 %28 %29 %30 %31 %32 %33 %34 %35 %36 %37 %38 %39 %40 %41 %42 %43 %44 %45 %46 %47 %48 %49 %50 % Projected income tax rate in year of death 1%2 %3 %4 %5 %6 %7 %8 %9 %10 %11 %12 %13 %14 %15 %16 %17 %18 %19 %20 %21 %22 %23 %24 %25 %26 %27 %28 %29 %30 %31 %32 %33 %34 %35 %36 %37 %38 %39 %40 %41 %42 %43 %44 %45 %46 %47 %48 %49 %50 % Projected income tax rate for beneficiaries 1%2 %3 %4 %5 %6 %7 %8 %9 %10 %11 %12 %13 %14 %15 %16 %17 %18 %19 %20 %21 %22 %23 %24 %25 %26 %27 %28 %29 %30 %31 %32 %33 %34 %35 %36 %37 %38 %39 %40 %41 %42 %43 %44 %45 %46 %47 %48 %49 %50 % Projected annual rate of return for investments 0%1%2%3%4%5%6%7%8%9%10% Part Two (Optional): Show distributions to beneficiaries? Do you want the illustration to continue after your death? NoYes Select "Yes" if you want to project amounts for beneficiaries Spouse beneficiary (assumes rollover to own IRA) Percent of IRA proceeds at death % Current Age Nonspouse beneficiary(ies) Nonspouse Beneficiary 1-- % of IRA proceeds at death % Current Age Disabled or chronically ill? NoYes Child of IRA owner? NoYes Age of majority (18 to 21) Nonspouse Beneficiary 2-- % of IRA proceeds at death % Current Age Disabled or chronically ill? NoYes Child of IRA owner? NoYes Age of majority (18 to 21) Prorate distributions when subject to 10-year rule? NoYes

* If you have multiple traditional IRAs, you must pro-rate your nontaxable balance among them. The IRS provides a worksheet in Publication 590-B.

Conversion taxes are paid from other assets.

Recent legislation changed the general RMD starting age from 70½ to 72 (if attain age 70½ after 2019).

The current year is assumed to be 2020. If an IRA owner attains age 71 (i.e., 70½ in 2019) in the first half of 2020, a distribution is shown for 2020. If an IRA owner attains age 71 (i.e., 70½ after 2019) in the last half of 2020, a distribution is not shown until 2021 when the indivudual is age 72.

Lifetime RMD calculation does not account for special rules that apply when spouse is more than 10 years younger than IRA owner.

Death occurs on last day of the year.

Conversion occurs at beginning of year.

Federal estate tax and possible credit for estate taxes paid are not accounted for; state income and death taxes and credits are also not taken into account.

All taxes are paid at end of year incurred.

RMDs are deposited into a side fund and grow at the specified annual rate of retiurn. Amount(s) equivalent to any conversion tax that would be owed as a result of the Roth conversion are also deposited into the side fund and grow at the specified annual rate of return.

Assumes spouse beneficiary rolls over inherited IRA to own IRA, and RMDs start when spouse reaches age 72.

Does not take into account special rule that says RMDs can be taken over owner's remaining life expectancy if longer then the beneficiary's.

Assumes separate accounts established for beneficiaries--beneficiaries' own life expectancy used for RMDs if the indiviual is no more than 10 years younger than the IRA owner, or is disabled, chronically ill, or the spouse or a minor child of the IRA owner. Otherwise, the entire account must be distributed within 10 years.