The Backdoor Roth Strategy
Most Physicians Miss —
And How to Break It Without Knowing

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SIRMIUM CAPITAL

The Problem

You're Probably Over the
Roth IRA Income Limit

Roth IRA income limit: $161K single / $240K married filing jointly (2024)
Most attendings hit this limit in their first year out of residency
Most people think they just can't contribute to a Roth. That's not true.
The backdoor Roth is a completely legal workaround — and the IRS knows about it

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SIRMIUM CAPITAL

The Opportunity

$46K+

What the Mega Backdoor Roth lets you contribute per year —
on top of your regular 401(k) or 403(b) maximum.

Most physicians don't hear about the mega backdoor version until year 8 or 9 as an attending. By then they've left a lot of tax-free growth on the table.

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SIRMIUM CAPITAL

How the Backdoor Roth Works

Three Steps. One Rule You Can't Break.

1Contribute to a traditional IRA — no income limit on contributions, just no deduction at your income level. Max is $7,000/year.

2Convert immediately — same day or next day — to your Roth IRA. No taxes owed because you contributed after-tax dollars.

3That money now grows tax-free forever — and you can withdraw it in retirement with no federal taxes.

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SIRMIUM CAPITAL

⚠️ The Pro-Rata Rule — Don't Skip This

The One Thing That Silently
Breaks the Strategy

Critical Warning

If you have any pre-tax money in a traditional IRA — including a rolled-over 401(k) from residency — the IRS applies the pro-rata rule. This means part of your conversion is taxable, and the math stops working cleanly.

Fix: roll that traditional IRA into your current employer 401(k) first
Then the backdoor conversion works clean — no pro-rata problem

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SIRMIUM CAPITAL

Free Tools — No Email Required

Free Calculator +
15-Minute Call

The calculator at sirmiumcapital.com runs the loan versus invest math based on your actual numbers. If you want to talk through your backdoor Roth setup — 15 minutes, no pitch.

sirmiumcapital.com/calculators

Loan vs. Invest tab · No email required · 15-min call also available

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The Backdoor Roth StrategyMost Physicians Miss —And How to Break It Without Knowing

You're Probably Over theRoth IRA Income Limit

Three Steps. One Rule You Can't Break.

The One Thing That SilentlyBreaks the Strategy

Free Calculator +15-Minute Call

The Backdoor Roth Strategy
Most Physicians Miss —
And How to Break It Without Knowing

You're Probably Over the
Roth IRA Income Limit

The One Thing That Silently
Breaks the Strategy

Free Calculator +
15-Minute Call