Inherited IRA · 401k (post-rollover) · Roth IRA · 10-year rule · Post-RBD

Bucket-Filling, Roth & Conversion-Interaction Model

Depletes the traditional IRA + 401k pool and the Roth across the 10-year window for A and B, with selectable trust-enactment timing, inflation-scaled brackets, and an optional overlay modeling B's Roth conversions and how the inherited distribution helps or crowds them out. Inputs auto-save to this browser.

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Bridge to the Roth conversion model

Exports Beneficiary B's year-by-year inherited-IRA distributions as a schedule the conversion model imports into its per-year inheritance cells. Set the retirement-year offset to place the 10-year distribution window where it falls in B's retirement timeline. The conversion model reads the window length first (extending its horizon), then loads the distributions.

Traditional IRA / 401k strategy
Roth IRA strategy
Account balances
401k note: Added to the traditional IRA because it rolls to an inherited IRA at wife's death — plan-document restrictions fall away post-rollover. Both are pre-tax ordinary income on withdrawal (IRD). Evaluate NUA election before rolling if the 401k holds significantly appreciated employer stock.
Rates, splits & timing
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Beneficiary A · Single · Colorado
Beneficiary B · MFJ · Colorado
B's trust offsets — fixed-dollar obligations, independent of market value
Summary — inherited IRA depletion (A & B)
After-tax PV sensitivity — cents on the dollar vs. face value

The traditional IRA is encumbered ordinary income — use the after-tax PV (~71–76¢) for equalization, not face value. The Roth is barely discounted (~94–97¢). The ~20¢ gap is the compensation A and B receive for absorbing the trad pool.

Bracket position — first depletion year (traditional IRA draws)
existing income IRA distribution spillover into 32%

Annual distributions & remaining balances

Bars = gross distributions. Lines = remaining balances. X-axis is calendar year of the plan; distributions begin in the trust-enactment year.

Year-by-year detail
Brackets: 2026 IRS Rev. Proc. 2025-32; Colorado 4.4% flat; NIIT $250K MFJ (frozen, not indexed).   RMD factors: IRS Single Life Expectancy Table (2022+).   Inflation: indexed ceilings scaled when toggled; income grows at its own rate.   Storage: localStorage key ira_model_v3.   Estimates only — not tax or legal advice.