A handful of words deep in President Barack Obama’s proposed budget would put the kibosh on a pair of strategies that high earners can use together to funnel large sums into Roth individual retirement accounts.

The president is looking to slam the door on the so-called back-door route into Roth IRAs as well as to close off the ability to roll after-tax contributions in a company 401(k) plan into a Roth IRA. The second strategy was simplified by a 2014 ruling from the Internal Revenue Service.

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