Working papers
Each paper isolates one component of Roth-conversion value, derives it formally, and shows where the published literature has either folded it into a black-box term or missed it entirely. Working drafts are revised as new findings emerge.
- Working draft·May 2026
The Synthetic Roth Contribution
Empirical and Algebraic Proofs of a Hidden Component in Outside-Funded Roth Conversions
When you pay Roth conversion tax from outside the retirement account, you've quietly made a Roth contribution equal to the tax — bypassing the IRS contribution limit. This paper proves it four ways.
- Working draft·May 2026
Tax-Drag Shelter
Quantifying the Raison d'Être of Tax-Advantaged Retirement Accounts — PV and IRR Analysis of the Two Manifestations in the Roth Conversion Setting
The defining value of a retirement account isn't the tax-rate trade — it's the elimination of annual tax drag on savings. A Roth conversion accesses this benefit through two distinct channels, separately quantified here in PV and IRR.
- Foundational paper·April 2025 · Published on SSRN June 2025
Roth Conversion Valuation & Mechanics
Foundational paper introducing the Synthetic Roth Contribution framework
The paper that introduced the Synthetic Roth Contribution concept and decomposed conversion-tax payback into its components. The framework has been substantially extended in the two working drafts above.