In other words, an individual who thinks he / she is in the 33 % bracket, but is actually facing a 35.2 % rate (thanks to the impact of PEP and Pease), would simply
plan accordingly — tax deferral becomes a little more valuable, effective asset
location matters a bit more, using an annuity for tax deferral is a little more appealing, and income - acceleration events like Roth conversions become somewhat less appealing.
Make a list of all records that must be transferred to a new
location, such as children's school records, and financial and medical records, and
plan accordingly.