Advocates for 'tax diversification,' holding assets in pre-tax, after-tax, and tax-free accounts to ensure financial flexibility in retirement.
Recommends that Roth accounts should be invested more aggressively than other retirement funds because they are theoretically the last to be withdrawn.
Promotes the use of advanced strategies like the 'mega backdoor Roth' and strategic Roth conversions to maximize long-term, tax-free growth, especially for younger or high-income investors.
Emphasizes proactive, year-end tax planning that responds to legislative changes, such as accelerating deductions or strategically harvesting gains and losses.
Views death as a significant tax planning event, highlighting the importance of understanding the 'step-up in basis' for heirs and navigating rules for inherited IRAs.
Since 2017
Notes that the federal deduction for state and local taxes (SALT) has been capped at $10,000, setting the baseline for recent legislative discussions.
Recent (Post-Biden Admin)
Discusses the impact of the SECURE Act 2.0, which established a 10-year rule for the depletion of most inherited IRAs, altering estate planning strategies.
Current Year / 2025
Analyzes a new tax bill (referred to as 'Trump 2.0') that increases the SALT cap to $40,000. He advises high-income clients to accelerate deductions into the 2025 tax year in anticipation of new limitations.
Next Year (Implied 2026)
Predicts the implementation of new tax rules, including a floor on charitable deductions (0.5% of AGI) and a limitation on the value of deductions for taxpayers in the 37% bracket.
2026
States with high confidence that a legislative change will take effect requiring all 401k catch-up contributions for individuals over age 50 to be made on a Roth (after-tax) basis.
▶Proactive Tax Management in Response to Legislation
Artseronian consistently emphasizes the need for investors to actively manage their tax situation in response to a complex and evolving legislative landscape. He details specific upcoming changes to SALT caps, catch-up contributions, and itemized deductions, advising clients on strategies like accelerating deductions to mitigate future tax burdens.
This theme reframes tax planning from a passive, annual compliance task into an active, forward-looking component of portfolio management, where legislative awareness can generate tangible alpha.
▶Retirement Account OptimizationApr 2026
A core focus is maximizing the long-term, tax-free growth of retirement funds. He advocates for 'tax diversification' across pre-tax, after-tax, and tax-free accounts and promotes strategies like early-career Roth conversions, aggressive investment allocation within Roths, and the 'mega backdoor Roth' for high earners.
His approach prioritizes future tax-free status over immediate tax deductions, suggesting a long-term strategy that is most beneficial for investors who expect to be in a similar or higher tax bracket during retirement.
▶Firm-Specific and State-Level Tax StrategiesApr 2026
Artseronian provides a look into the specific tactics employed by Ritholtz Wealth Management to address unique client situations. This includes a 'gains harvesting' strategy for New Jersey clients to counteract the state's lack of tax-loss carryforwards and deferring Q4 gains to Q1 to allow a full year for loss harvesting.
This highlights how generalized financial principles must be adapted into tailored, actionable advice that accounts for nuanced variables like a client's state of residence and specific portfolio needs.
▶Wealth Transfer and Estate PlanningApr 2026
He identifies key moments in life, particularly death and inheritance, as critical tax planning events. Artseronian explains the impact of the 'step-up in basis' for heirs and the SECURE Act 2.0's 10-year rule for inherited IRAs, suggesting strategies like strategic Roth conversions by parents to provide more tax-efficient assets to their children.
This perspective extends tax planning beyond an individual's lifetime, positioning it as a multi-generational wealth preservation strategy.