“The reports of my death have been greatly exaggerated”, attributed to Mark Twain.

While the early reports of the death of the backdoor Roth planning technique was premature, the likelihood of its death is not greatly exaggerated. There have been twists and turns in the proposed legislation, and more may be ahead. But for now, the budget reconciliation bill has provisions that would end backdoor Roths. This article discusses the first version of the bill-that included provisions ending the technique; the second version-from the White House, that stripped those provisions from the bill; and the third version that added most of the Roth and IRA provisions back into the bill. Even after all of that activity, the outcome is not yet finally determined.