<p>Jim and Chris discuss listener emails on Social Security claiming strategies, IRMAA income adjustments, a listener PSA on the Roth five-year rule, conduit trusts for minor IRA beneficiaries and I-Bond tax reporting, and an inherited IRA passing through a trust.</p> <p>(10:30) George asks about the Social Security &#8220;January Rule&#8221; and whether claiming in December 2027 or January 2028 would capture the most delayed retirement credits after reaching full retirement age in May 2027.</p> <p>(21:00) A listener who retired early and has been performing Roth conversions asks whether he can also file an SSA-44 based on his wife&#8217;s upcoming reduction in work income, even though his conversions have been elevating their household MAGI.</p> <p>(31:00) The guys review a listener PSA clarifying that the fifth year of the Roth five-year rule must be completed entirely—not merely begun—before the holding period is satisfied.</p> <p>(39:45) Jim and Chris take a two-part question on how conduit trusts handle IRA distributions inherited by minor children, and whether the annual interest-reporting election used for EE bonds can also apply to I-Bonds.</p> <p>(1:06:00) A listener whose father-in-law named a trust as the IRA beneficiary — rather than the daughters directly — is getting conflicting advice on whether the IRA funds must be taken immediately or if they can spread the distributions — and the taxes — over five years.</p> <p>The post <a href="https://www.theretirementandirashow.com/podcast/social-security-conduit-trusts-inherited-iras-qa-2614/">Social Security, 5-year Rule, Conduit Trusts, Inherited IRAs: Q&#038;A #2614</a> appeared first on <a href="https://www.theretirementandirashow.com">The Retirement and IRA Show</a>.</p>