RetirementAdvisorPro Blog
Retirement Income, IRMAA & Medicare Planning Insights
Practitioner analysis by Mark Annese for financial advisors — the math between the gross number on the statement and the check clients actually keep.
August 11, 2026
Our 2027 Medicare Projections: IRMAA Brackets Computed from the Statute, and the Part B Premium's Real Track Record
The 2027 IRMAA thresholds are arithmetic, not forecasting: the statutory CPI-U formula — which has matched CMS exactly every year since 2020 — puts the first threshold at $112,000 single / $224,000 joint. The Part B premium is a genuine forecast ($209.50 estimated), and its forecaster has a verifiable track record.
August 3, 2026
Taxed on Money They Never Received: Medicare Premiums and the Social Security Tax Bill
Medicare premiums leave a Social Security benefit before the check is issued — but they are never removed from the amount the IRS taxes. A modeled single filer is taxed on $39,780 and receives $38,017, and by 81 the benefit is gone entirely while the tax bill remains.
July 28, 2026
Same Gift, Two Prices: How a $5,000 Donation Triggers $2,296.80 in Medicare Surcharges
A QCD reduces MAGI; a charitable deduction doesn’t. Because IRMAA is a cliff set on MAGI from two years prior, the same $5,000 gift to the same charity can trigger $2,296.80 of Medicare surcharges — or none at all.
July 19, 2026
The Widow’s Penalty: Why the Same Retirement Costs $82,352 as a Couple — and $342,386 for the Widow
One death date changes a household’s lifetime Medicare surcharges from $82,352 to $342,386 — paid alone, on less income. The year-by-year math advisors should run before any conversion plan.
July 15, 2026
How a Roth Conversion Can Erase the New Senior Deduction (and Trigger IRMAA)
A $100,000 Roth conversion can raise taxable income by $112,000 and queue up IRMAA surcharges two years later. The math advisors need before converting.