By Ian Berger, JD
IRA Analyst


Hi, Ed,

I am hoping I get to attend one or more of your events IN PERSON this year!

If you have time for a refresher . . . .

Jon’s 2021 RMD is $200k. He takes $100k as a distribution to himself in February and later, he decides to satisfy the remaining $100k as a QCD in November.

Does this work as far as the timing of the QCD?

Thank you,



Hi Paula,

Look forward to seeing you in person hopefully very soon.

The QCD Jon makes in November can offset $100,000 of his $200,000 2021 RMD since it will be taken before the second RMD installment would have been taken. QCDs made after an RMD is taken cannot be used to retroactively satisfy the RMD.


Are contributions that are made to a traditional IRA (without taking the deduction) and then converted to a Roth IRA (backdoor IRA) available to the contributor to take out at any time tax and penalty free – the same as contributions made directly to a Roth IRA?




Hi Jim,

Like Roth IRA contributions, Roth conversions always come out tax-free. However, any part of a conversion that was taxable at the time of the conversion would be subject to the 10% early distribution penalty if you are under age 59 ½ at the time of the distribution and you did that conversion less than five years ago. If the converted funds were not taxable at the time of the conversion, the penalty never applies. This would be the case with a nondeductible traditional IRA contribution that is converted.