According to CoinMeta, a 62-year-old retiree lost $9,600 in healthcare subsidies due to making a Roth conversion worth $40,000, which exceeded the federal poverty line by 400%. The subsidy cliff, which was set to resume on January 1, 2026, was delayed due to the expiration of enhanced protection measures and the failure of several legislative proposals to pass. The actual marginal cost of this conversion was approximately 36%, as the loss of $9,600 resulted in an additional implicit fee of about 24% on regular income tax.