#roth-conversion

With the enhanced credits expired, 2027 Marketplace coverage has a hard cutoff at 400% of poverty. We worked out the cliff by household size, what each extra dollar of income costs in premium below it (10 to 18 cents), and why an overshoot now means repaying the whole advance credit.

IRMAA isn't a progressive bracket. Cross a MAGI threshold by $1 and your entire Part B and Part D premium jumps to the next tier for the full year, based on income from two years prior.