Contributing to a traditional IRA with after-tax money and converting it to a Roth, used by people whose income is too high to contribute to a Roth directly.
The pro-rata rule is the trap: if you hold other pre-tax IRA money, part of the conversion is taxable. Timing and Form 8606 are what make the strategy clean.
Yes. Proposals to close it have not become law as of September 2026.
Source: IRC 408A; IRS Form 8606 instructions
Last reviewed September 17, 2026. Tax rules change; confirm current law before acting.
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