Current strategies for tax optimization by asset location in after-tax, pre-tax, and tax-free (Roth) accounts are unchanged.
Because of lower rates, retirement savers will have more after-tax money in 2018, but pre-tax deductible contributions to 401(k)s, 403(b)s, and IRAs will have a smaller effect on taxes due.
Those working in retirement as sole-proprietors or LLC’s can deduct 20% of their business income in 2018, but their full income will count against the Medicare Part B premium threshold.
