be considered. Even if you had evaluated conversion years ago when it first became a possibility, you should again reconsider the pros and cons in light of the current transfer and income tax uncertainties. Opportunity could exist. Roth conversions are an extremely complex and important matter. If you are not versed in these matters, you should secure the assistance of an expert to address the nuances. Additional planning for Roth conversions in 2012 is discussed in Chapter 9.
SUMMARY
The potential income, gift, estate, and GST tax changes make planning for the balance of 2012 very complex. With so much uncertainty, projections based on just number crunching may be misleading. Consider a decision tree approach of making various assumptions about all future tax laws and endeavoring to identify a best and worse case scenario and perhaps a best guess midline tax scenario, then use your judgment to make the final planning decision. With all this uncertainty, there are many planning opportunities that should not be overlooked.
PLANNING NOTE: No one can take all possibilities into account. There are even possibilities that haven’t yet been proposed. The moral of all this seems to be: Plan as best as you can afford to under current law; the future is uncertain; eat dessert first.
The myriad of tax changes being tossed about makes planning daunting. You might in some instances reach quicker and more reasonable planning projections or decisions if you focus on some of the more significant potential changes:
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