IRMAA, Inherited IRA, LTC, ACA Tax Credits: Q&A #2602

January 10, 2026

IRMAA, Inherited IRA, LTC, ACA Tax Credits: Q&A #2602

Jim and Chris are joined by Jake to discuss listener questions on SSA-44 and IRMAA surcharges, inherited IRA spousal rollover rules, long-term care insurance benefit caps, and ACA tax credits.

(4:45) George asks whether an unexpected W-2 stock option payout in 2025 could support filing SSA-44 to reduce 2027 IRMAA surcharges, especially if he stops consulting income afterward.

(12:00) A listener asks whether SSA-44 can be used retroactively to request a refund of 2025 IRMAA surcharges after a job loss pushed MAGI below the threshold.

(18:15) Georgette asks whether she can take withdrawals from her deceased spouse’s inherited IRA without penalty and still later move the remaining balance into her own IRA.

(28:00) The guys address why long-term care insurance policies often have a lifetime benefit cap and whether benefits can run out during an extended care event.

(46:45) Chris and Jake cover whether long-term capital gains count toward the modified adjusted gross income used for ACA tax credits and can affect eligibility.

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Ed Slott Advisor recognition requires an advisor to be well versed on the rules and regulations regarding IRAs. The advisor must attend two live training sessions and pass two written exams annually to remain in the program. Jim Saulnier & Associates, LLC (“RIA Firm”) is a registered investment adviser located in Fort Collins, CO. Jim Saulnier & Associates, LLC may only transact business in those states in which it is registered, or qualifies for an exemption or exclusion from registration requirements. Current registered states: CA, CO, PA, TX, WA, IL Insurance products and services are offered and sold through James H. Saulnier, a Colorado licensed insurance producer, only in those states in which he is reciprocally licensed or qualifies for an exemption or exclusion from licensing requirements. Current reciprocal insurance licensing in these states: AZ, CA, CA, CN, FL, HI, IA, MA, MD, NY, PA, SC, TN, TX, VA, WA, WI, WY Click here for a more detailed disclosure.