{
  "id": "RET_ROTH_CONVERSION",
  "name": "Roth Conversion",
  "category": "retirement",
  "jurisdiction": "federal",
  "eligibility_type": "profile",
  "eligibility": {
    "description": "Has pre-tax retirement balances; increases AGI",
    "requires_entity_type": null,
    "min_age": null,
    "max_age": null
  },
  "parameters": {},
  "entity_specific": false,
  "entity_types": null,
  "conflicts": [],
  "actionability": {
    "retroactive_status": "deadline_passed",
    "retroactive_note": "Conversions by Dec 31, 2025",
    "forward_status": "available"
  },
  "description": "Convert pre-tax retirement balances to Roth. Taxable in year of conversion but enables tax-free growth. Strategic in low-income years.",
  "irc_reference": "IRC §408A(d)(3); Form 8606",
  "deadline": "Dec 31 of tax year"
}