Silver Linings

Heavyweight champ Mike Tyson famously quipped,  “everyone has a plan until they get punched in the  mouth.”

Well the coronavirus has certainly landed a blow  to our collective jaw. And the collective has responded  with vigor, from health professionals charging in to treat  the ill to our politicians passing massive relief bills. The  purpose of this article is to share with you some financial  strategies that recent events have made available.  

Refinance your mortgage. Not everyone has one, of  course. And some are already set at rock bottom rates.  But I’ve received calls from fast-acting clients who have  secured shockingly low rates. You must always be  mindful of the fixed fees, and it’s often not smart for  small balance loans. As a rule, each 1 percent drop in  interest saves $1,000 per year or $83 a month in interest  costs per $100,000 of money borrowed. That’s money  that you can spend at your local businesses soon enough.  I’m advising most clients to call for rates and then work  with me to run their personal numbers.  

No Required Minimum Distributions (RMDs). To quote  the late great David Bowie, this has been a year of “Cha  Cha Cha Changes” for those required to withdraw money  from pretax retirement accounts. First, the SECURE ACT  moved the required age back to 72 from 70.5. Then the  CARES Act suspended all RMDs due in 2020. This is true  for inherited accounts as well. Those who took the  withdrawal in January must keep the money, unless  Congress passes a law allowing otherwise. 

Those who took it after February 1, 2020 or later,  may be able to put it back and save the tax using a  60-day rollover rule that has been extended to the  July 15th tax filing deadline. Consult your qualified  tax professional for details on making this happen.  

This is good if f you don’t need the money and want  to delay the income tax. 

Convert Pre-Tax Accounts to Roth Accounts. Retirement accounts such as 401ks and traditional  IRAs funded with pre-tax dollars often cause tax pain  when unneeded funds are forced out by the  aforementioned RMDs. This income can move you  into a new tax bracket at force you to pay more than  double the standard premium for Medicare’s Part B  and Part D. If you’ve experienced a decline in security  value, you will pay taxes on the lower value if you  convert from a pre-tax account to a Roth account. If  the value returns to or surpasses its original value, all  gains will not only be tax-free, but they will also  escape RMDs. This strategy works well if you’ve  been able to avoid your RMD this year. I am  frequently asked if an RMD can be converted into a  Roth IRA. Prior to this year, the answer is no. This  year provides a backdoor to that strategy. 

No Hardship Penalty on Pre-59.5 Retirement Plan  Withdrawals. Recent legislation not only removed the 10  percent penalty for hardship withdrawals up to $100,000  from pre-tax retirement plans, but it also allows a person  to realize the income and therefore pay the tax in equal  installment over the next three years. There’s no hurry  on this strategy, as it’s available until the end of this year.  This potentially provides you with access to funds that  could have been locked up for decades for such things as  wiping out debt or even funding big purchases such as  down payments for real estate. You will pay income  taxes on withdrawals and the funds are theoretically  earmarked for your retirement, so care should be taken  prior to using this option. This is good for people with  real hardships and also for people with real desires who  have sufficient retirement funds once the money is gone. 

Managing your Income for FREE MONEY. The first stimulus bill prompts Uncle Sam to send each adult American $1,200 and $500 for dependent children under 16. There’s a catch, of course, and that’s an income phase out range of $150,000 to $198,000 for married couples and half of that for single people. If you are taking withdrawals from pre-tax accounts, the income generated may cause you to phase out of this benefit. If this is the case, to make yourself eligible, consider stopping them and take money instead from a Roth account, bank or brokerage account. If you made too much in 2019 the government will use your 2020 income and provide the credit when you file your 2020 taxes. What you do with the money is your business, of course.

But I suggested to one person who was worried about  draining her Roth IRA to use the $1,200 to pay the  income taxes on a 2021 conversion of pre-tax funds to a  Roth account. Under some circumstances, this will result  in a larger Roth balance than before the withdrawals  began.  

I started this piece with a pugilist, and I’ll end with  insights from a contemporary Trobairitz. As Joni  Mitchell sang, she’s “looked at clouds from both sides  now.” At present, the coronavirus is a dark cloud  brining much disruption and economic destruction.  You can’t change that. You can, however, look for the  silver linings. I’ve explored some here. If you want to  explore any with me—or have others to suggest— please contact me. As always, my goal is to focus on  your finances so you can focus on your life.  


Mike Lynch CFP is a financial planner with the  Barnum Financial Group in Shelton CT. He can be  reached at mlynch@barnumfg.com or 203-513- 6032