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 papers are revised as new findings emerge.
- Working paper·May 2026 · Posted on SSRN May 20, 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 paper·June 2026 · Posted on SSRN June 4, 2026
Quantifying Tax-Drag Shelter Benefits in Roth Conversions
RMD Reduction and the Hidden Roth Contribution
Quantifies the two Tax-Drag Shelter alphas in a Roth conversion: RMD-reduction (from the Convert decision) and SRC (from the Outside-settlement decision).
- 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.