✅ Retirement Income & Accounts

• ☐ Review RMD calculations and withdrawals
• ☐ Confirm correct withholding on distributions
• ☐ Evaluate Roth conversions completed in 2025
• ☐ Check for Medicare premium increases tied to income
• Improper coordination can reduce Georgia retirement income exclusions — review withdrawals and conversions together.
• Utah retirees should focus on smoothing income across years, since state rates don’t buffer federal income spikes.

✅ Investments & Capital Gains

• ☐ List all asset sales and realized gains/losses
• ☐ Identify missed loss harvesting opportunities
• ☐ Determine whether gains affected deductions or Medicare premiums
• ☐ Coordinate investment strategy for smoother future income
• Utah’s Flat tax does not mean flat consequences — capital gains can still trigger federal ripple effects.
• Coordinating capital gains with Georgia retirement exclusions can reduce total tax — but only if reviewed early.