What you will learn: This updated September 2026 guide shows married and partnered couples how to coordinate Social Security claiming, Roth conversions, 401(k)/IRA withdrawals, pensions and required minimum distributions (RMDs). It explains what’s changed since mid‑2026, gives concrete year‑by‑year actions, and shows how to avoid common traps that can raise lifetime taxes or leave a weaker survivor income stream.

Who this is for: Retirement planning enthusiasts, DIY planners and couples working with advisors who want a stepwise, up‑to‑date playbook for sequencing conversions, claiming, and withdrawals.

Prerequisites and context (what to know first)

Before you act, gather the documents and basics you’ll need: recent Social Security estimates, year‑to‑date brokerage/IRA/401(k) account statements, pension summaries with survivor options, and last two years’ tax returns. As of September 2026, the legal and administrative points that most affect sequencing are:

  • RMD age: Under the SECURE 2.0 Act, the RMD start age increased to 73 for many people who reached age 72 in 2023. Future phased increases are set by statute for later years; check the IRS page for your birth cohort. For planning today, many couples still expect their first RMD at 73.
  • Roth accounts in employer plans: SECURE 2.0 removed RMDs for Roth accounts inside employer plans beginning in 2024. That change affects the decision to roll a Roth 401(k) to a Roth IRA or to keep it in plan — keeping Roth funds in‑plan may preserve RMD flexibility.
  • IRMAA and the two‑year lookback: Medicare Part B/D surcharges (IRMAA) are determined by modified adjusted gross income (MAGI) reported on tax returns from two years earlier. That two‑year lag means Roth conversion decisions today can affect Medicare premiums in 2028 and beyond.
  • Roth conversions remain taxable now: Conversions reduce future RMDs and can create tax‑free heirs’ distributions, but they increase taxable income in the conversion year and can trigger IRMAA, higher taxation of Social Security benefits, or state taxes.

Step 1 — Create a joint retirement inventory and timeline

Action steps (numbered):

  1. List accounts for both partners: plan name, account type (traditional 401(k), Roth 401(k), traditional IRA, Roth IRA, taxable brokerage), and balances as of today.
  2. Record pension details: current single‑life vs. joint‑and‑survivor payout amounts, lump‑sum availability, start dates and survivor percent options.
  3. Pull Social Security estimates for ages 62, your full retirement age (FRA) and 70 for each spouse from SSA.gov and add them to the timeline.
  4. Map ages for Medicare eligibility and the expected RMD start year(s) for each spouse under current law.
  5. Create a five‑ to ten‑year projection of expected taxable income, tax brackets, and estimated IRMAA triggers. Use a spreadsheet with separate columns for each calendar year.

Why this matters: putting everything on one timeline reveals the low‑tax windows useful for Roth conversions and shows years when RMDs or pension starts will push you into higher brackets.

Step 2 — Define household goals and constraints

Decide the priorities that will steer sequencing. Quantify them where possible:

  • Do you want to maximize joint expected lifetime income or prioritize a higher survivor replacement rate (e.g., 75%–100% of pre‑death income)?
  • Is leaving tax‑free assets to heirs (Roth) more important than a slightly higher pre‑death monthly cash flow?
  • Are you sensitive to Medicare IRMAA surcharges or state income tax thresholds?
  • Do you need liquidity for near‑term spending or health‑care reserves?

Why this matters: the answer determines whether you should front‑load Roth conversions, delay Social Security, or take a pension with survivor protection.

Step 3 — Social Security strategy for couples

Options: claim early (as early as 62), claim at FRA, or delay up to 70. Key 2026 considerations:

  • If one spouse is clearly the higher earner, delaying that spouse to 70 often raises survivor benefits materially — the survivor receives the larger of the two benefits.
  • Staggered claiming (one early, one late) remains a practical smoothing strategy: it preserves delayed credits while using retirement savings to bridge early years.
  • Run lifetime household income simulations — not only single‑person maximization — because survivor income, taxes and Medicare premiums change the optimal point.

Example (updated for 2026)

Couple: Jordan (66 in 2026) has an FRA benefit of $3,100/month and a 70 benefit of ~$4,240/month; Riley (63) has an FRA benefit of $1,500/month and a 70 benefit of ~$2,050/month. If Jordan delays to 70, that materially increases the survivor stream. Riley could claim at 63 and use IRA withdrawals to bridge, preserving the larger survivor benefit at Jordan’s deferred benefit.

Step 4 — Build a Roth conversion ladder before RMDs

Why: Roth conversions reduce future taxable RMDs, create tax‑free buckets for a surviving spouse, and can simplify Medicare and tax planning for heirs.

How to size and time conversions (actionable steps)

  1. Identify low‑tax years in your projection (years when taxable income is below key bracket thresholds). Target filling the 12% or 22% federal brackets first — these are often the most efficient bands for many couples.
  2. Calculate the conversion tax: if you convert $40,000 and your marginal rate is 22%, you’ll owe ~$8,800 in federal tax (plus any state tax); plan to pay that from taxable accounts or cash, not from conversion proceeds.
  3. Stagger conversions over multiple years to avoid sudden IRMAA spikes. Remember the two‑year IRMAA lookback — a conversion in 2026 can raise Medicare premiums in 2028.
  4. Document conversions carefully and file Form 8606 for nondeductible IRAs and Roth conversion reporting; mistakes here lead to costly errors.

New 2026 nuance: because Roth accounts inside employer plans are no longer subject to RMDs, consider whether to convert to a Roth 401(k) (if allowed) versus rolling to a Roth IRA. Keeping funds in a Roth 401(k) can preserve optionality and may simplify beneficiary designations for some couples.

Step 5 — Withdrawal sequencing before RMDs

Typical tax‑efficient order (but personalize to your goals):

  1. Taxable accounts (use basis and long‑term gains strategically)
  2. Tax‑deferred accounts (traditional IRA/401(k)) — use targeted conversions and withdrawals in low‑tax years
  3. Roth IRAs (leave for last; tax‑free growth)

Why this matters: pulling from taxable accounts early preserves tax‑advantaged balances for growth. For couples aiming to preserve survivor income, converting enough to Roths before RMD age often beats drawing heavily from Roths now.

Step 6 — Managing RMDs once they start

As of September 2026, many retirees will face RMDs beginning at 73. Practical tactics:

  • Do large conversions primarily before RMDs start; after RMDs begin, conversions quickly add to taxable income and often make less sense.
  • Use RMDs to fund current spending or to make Qualified Charitable Distributions (QCDs) up to $105,000 in 2026? (Check current IRS limit each year.) QCDs can reduce taxable income for charitable couples and lower IRMAA exposure.
  • If you have a pension, reassess the single‑life vs. joint option when estate or tax circumstances change; sometimes a smaller joint benefit is preferable for survivor income security.

Common mistakes couples make

  • Converting large chunks in a single year without modeling the IRMAA and Social Security tax interaction (two‑year lag).
  • Failing to coordinate Social Security claiming with Roth conversion timing: delaying Social Security can create low‑income years that are ideal for conversions, but only if you have the cash to bridge.
  • Ignoring employer plan Roth rules: automatic rollouts from Roth 401(k)s to Roth IRAs after separation can create RMD or beneficiary timing consequences if not planned.
  • Choosing a pension option without quantifying survivor replacement rates and breakeven points.

Pro tips (advanced)

  • Use a five‑year conversion “starter” each year you identify as low‑tax rather than trying to complete all conversions quickly. This reduces forecasting errors and IRMAA surprises.
  • Coordinate with your tax preparer to time deductible expenses (medical expenses, bunching charitable gifts) in conversion years to offset MAGI increases.
  • If you expect large taxable events (e.g., home sale, business sale), move conversions to other years to avoid compounding tax and IRMAA effects.
  • For heirs under the 10‑year post‑SECURE distribution regime: Roth conversions can be especially valuable because heirs’ distributions remain tax‑free, improving after‑tax inheritance value.

Yearly checklist and decision calendar

  1. Update your projection for the next five years, including Social Security claiming ages and RMD start years.
  2. Decide conversion amount for the current year that fills low brackets without triggering IRMAA spikes.
  3. Review pension payout options and confirm beneficiary elections on retirement accounts.
  4. Coordinate with your CPA/financial planner on estimated taxes for conversion years and timing of withholding or estimated payments.
  5. Revisit your plan after major market moves, tax law changes or life events (death, divorce, job change, large gifts).

When to bring in professionals

If you have multiple pensions, large IRA balances, complex survivor options, or a business sale on the horizon, engage both a CPA familiar with retirement tax sequencing and a fee‑only CFP who can run joint lifetime income simulations (including Social Security claiming ladders and Monte Carlo analyses). Small tweaks — a $10,000 conversion in the right year — can change lifetime taxes by thousands of dollars.

Bottom line

As of September 2026, the fundamentals remain: couples who plan jointly, identify low‑tax windows for Roth conversions before RMDs, and align Social Security claiming with household goals typically preserve more lifetime and survivor income while minimizing taxes and Medicare surcharges. Newer factors — the elimination of RMDs for Roth balances inside employer plans and the persistent IRMAA two‑year lookback — make coordinated timing and multi‑year planning more important than ever. Start with a five‑year projection, test one modest conversion that fits an unused low bracket, and iterate annually.

Common questions

How much should we convert to Roth each year?

There is no one‑size‑fits‑all number. A practical rule: convert enough to fill low marginal brackets (commonly 12% or 22%) without pushing you into a much higher bracket or triggering undesirable IRMAA thresholds two years later. Model the tax payment (e.g., $40,000 at 22% ≈ $8,800 federal tax) and ensure you can pay that tax from non‑retirement funds.

Does the removal of RMDs for Roth 401(k)s change the conversion decision?

Yes. Because Roth balances in employer plans are no longer subject to RMDs, you can leave Roth funds in‑plan to avoid RMD timing issues. That may reduce the urgency to roll Roth 401(k)s to Roth IRAs, but you should consider beneficiary rules, investment choices, fees, and your plan’s distribution options when deciding.

Will a Roth conversion hurt our Medicare premiums?

Potentially. Medicare IRMAA uses MAGI from two years prior. A sizable conversion can increase your MAGI and trigger higher Part B/D premiums in the future. Plan conversions in years when increased premiums are acceptable, or offset conversions with deductions or charitable giving to control MAGI.

Should the younger spouse prioritize Roth conversions if ages differ significantly?

Often yes. If spouses are several years apart, converting assets into Roths for the younger spouse preserves a tax‑free bucket the survivor can use later. The younger spouse’s conversions can also reduce household RMD pressure when the older spouse’s RMDs begin.

What paperwork matters for conversions?

File IRS Form 8606 to report Roth conversions and nondeductible IRA basis. Keep clear records of conversion dates and tax payments. For qualified charitable distributions (QCDs), keep charity acknowledgement letters showing date and amount.