How I work, what I believe about this profession, and the disclosures that govern everything on this site.
I provide refined Foundation Capital and retirement solutions from a Safe Money perspective — primarily for a select group of individuals looking to protect and optimize their retirement assets and build toward a work-optional lifestyle. The goal is simple: give you the freedom to retire when you want to, rather than when you have to.
The foundation is what remains when the eye of a hurricane engulfs an island. When it passes, the force of the winds and rain leaves only the foundation of the original structures. That is what I help ensure remains standing when financial winds blow in the wrong direction.
I learned that lesson the hard way — a story I share on my About page. It's why I don't begin with products. I begin with a diagnosis, and I build from the foundation up.
Here is the belief that shapes every recommendation I make:
Annuities, investments, life insurance, and tax strategies should never be sold. They should be placed — and only after a full assessment of the individual's, couple's, or family's needs and goals is completely understood.
My credibility and authority accompany the entire process, and every application for new business. I'm committed to ensuring the client's best interests are fully assured and that the plan of action is beneficial, suitable, and mutually agreed upon — before anything is placed.
With nearly five decades of experience across multiple roles, I'm recognized as one of the foremost authorities on retirement planning — including Social Security optimization, fixed indexed annuities, long-term care, Medicare, alternative asset risk placement, and tax mitigation. Known as The Roth Doctor™, I help create tax-free assets and income through the proprietary Cash Balanced Roth© conversion strategy, which allows holders of qualified funds to convert without paying the conversion taxes out of their own pocket.
My thought leadership is frequently sought as a keynote speaker for insurance organizations, regulatory bodies, and news media. I'm also proud to be affiliated with:
If that approach resonates, the first step costs nothing: a complimentary review of where you stand and what a plan built on your foundation could look like.
TaxMitigation.net is an educational resource. All content — including articles, guides, examples, assessments, calculators, charts, and videos — is informational only and is not a solicitation, an offer, or investment advice. Nothing on this website constitutes financial, legal, tax, or investment advice, or a recommendation to buy, sell, or hold any security, insurance product, or other financial product. All information is subject to change or correction without notice.
Consistent with my belief that solutions are placed and never sold, no advisory, fiduciary, or client relationship is created simply by using this website, completing an assessment, or downloading material. That relationship begins only after a full assessment of your needs and goals and a separately executed written agreement. Until then, please consult your own advisor, attorney, or tax professional regarding your specific situation.
Information here is drawn from sources believed to be reliable — including IRS publications, Medicare guidelines, and other publicly available materials — but accuracy and completeness cannot be guaranteed. Tax laws, limits, and thresholds change frequently, and content may not reflect the most recent developments. Verify current rules with a qualified professional before acting.
Examples, scenarios, charts, and case descriptions are hypothetical and for illustration only, and should not be the sole basis for any financial decision. No current or prospective client should assume any strategy discussed will be suitable or profitable for their situation. All planning strategies involve trade-offs and costs, and actual results may differ materially from any illustration.
The Retirement Tax Readiness Score and any calculators or tools on this site are educational instruments based on publicly available IRS and Medicare guidelines, including SECURE 2.0 RMD ages. Outputs are generated from your self-reported, unverified answers and do not constitute advice, a diagnosis of your financial condition, or a recommendation of any product or strategy.
Discussions of annuities, life insurance, and related products are generic and conceptual. Features, riders, caps, participation rates, fees, surrender schedules, and tax treatment vary by carrier, contract, and state, and any specific product must be evaluated using the issuing company's official illustration and contract. Guarantees are backed solely by the claims-paying ability of the issuing insurance company. Choose any product based on its features and benefits — and whether you can satisfy the conditions for them — not on tax treatment alone.
The strategies discussed often generate tax consequences not fully incorporated in educational examples. Any references to income taxes are estimates only and should not be relied upon when preparing tax returns. State income taxes are generally not addressed. Consult a qualified tax professional regarding your situation.
IRS Circular 230 Notice. As required by U.S. Treasury Regulations, any tax information on this website is not intended or written to be used, and cannot be used, by any taxpayer for the purpose of avoiding penalties that may be imposed under the U.S. Internal Revenue Code.
This website may reference or link to third-party websites, publications, or tools for convenience only; PRAIS Financial Management, LLC does not control and is not responsible for their content, accuracy, or privacy practices.
TaxMitigation.net is owned and operated by PRAIS Financial Management, LLC — Prime Retirement And Income Solutions. Dana Gibson, President, is a Certified Financial Fiduciary®. Neither PRAIS Financial Management, LLC nor Dana Gibson is a law firm, CPA firm, or registered investment adviser, and nothing on this website constitutes legal, accounting, or securities advice. Trust, estate, and legal strategies described here are educational; implementing them requires appropriately licensed professionals, including a qualified attorney. Effective date: July 20, 2026.