BR Open the free calculator →
The Borrelli Report

Retirement, made clear.

Plain-English deep dives on the decisions that quietly decide how much of your money you actually keep — written to be checked, not believed.

Start here — The Guide

You have an advisor. Do you have a retirement tax plan?

The full walk, in order: Roth timing, rising RMDs, the Medicare cliff, the survivor’s trap, the 10-year rule, and the five questions to ask before saying yes to anything.

Read the guide →
Medicare

You converted this year. The bill lands in 2028.

The IRMAA two-year lookback, what counts as MAGI, and when Form SSA-44 can — and can’t — help.

Read →
Filing Status

Same income. Half the brackets.

The widow’s penalty: what the survivor keeps, the three lines that cut in half, and why the joint-filing years are the window.

Read →
Inheritance

Ten years to empty it — and a bill every year inside.

The 10-year rule, the 2024 annual-withdrawal surprise, who’s exempt, and why an inherited Roth plays by gentler rules.

Read →
RMDs

Born in 1959? Congress gave you two RMD ages.

The SECURE 2.0 drafting glitch, the IRS fix, what the two-year gap is worth, and the April 1 trap inside the first year.

Read →
Roth Rules

There are two Roth 5-year rules. Almost everyone conflates them.

One clock guards earnings from tax, another guards conversions from penalty — and after 59½, only one usually matters.

Read →
Social Security

One withdrawal. Forty cents on the dollar.

The 2026 thresholds, the combined-income formula, and the phase-in math planners call the tax torpedo.

Read →
New for 2025–2028

$6,000 off your taxes at 65 — until income takes it back.

The new senior deduction, the 6-cents-per-dollar phaseout, and the two big numbers it doesn’t touch.

Read →
Inheritance

Same ten years. Two different inheritances.

Whose bracket pays the tax on your IRA — yours in the window, or your heir’s at peak salary?

Read →
Real Estate · 1031 Exchange

How to fill out a 1031 45-day identification form.

The three identification rules, the two unforgiving deadlines, what makes a notice valid — and a free fillable template.

Read →

Then see your own numbers.

Your brackets, your IRMAA headroom, your RMD clock — free, in about 3 minutes.

Open the free calculator →