RMD and Tax Planning Traps Under SECURE 2.0

RMD age rising to 75 in 2033; Roth conversion window narrow; IRMAA surcharges from aggressive conversions. Inherited IRA 10-year rule nuance, QCD cap $111k, still-working exception traps. QLAC strategy to defer RMDs. Tax torpedo and three-layer tax traps for pensioners.