ACA insurance exchanges and tax planning

Let's assume for this discussion that the Affordable Care Act [ACA] will remain and go into effect as scheduled.
Since, under the ACA, some people will be eligible to get health insurance
through Health Insurance Exchanges beginning in January 2014, and since initial eligibility for any Tax Credits associated with this insurance will be determined from MAGI's "based on the prior year's tax return", which, in January 2014 would be the return filed in 2013 for the tax year 2012, [available to Exchanges through HHS, who will get the info directly from the IRS], does this have implications for tax planning for 2012 income for tax returns filed in 2013?
For example, my spouse and I live on a relatively low fixed income. Late each year I calculate how much I can convert from my IRA to my Roth IRA (a taxable event) such that my final Federal tax bill will be small (or $0). However, since the ACA credits will a graduated percentage based upon the MAGI compared to Federal Poverty Level [FPL] (from 0% to 400%, the latter of which, for a family of 2 in 2012, is $60,528 for the lower 48 states), I would be able to manipulate my MAGI as a percentage of the FPL a fair amount by changing the amount of the Roth conversion, thereby affecting the initial eligibility for tax credits for 2014.
[Yes, I do realize that FINAL eligibility determinations will be done retrospectively based on the year in question's tax return, which for 2014 would be filed in 2015 - and any increased credit or decreased credit would be calculated and refunded/assessed then.]
Am I over-thinking this?
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Since no one has responded to my original query, here is what I have been able to find out so far:

"The ACA provides that income eligibility for advance payments may be determined using income as reported on the most recent tax return available, which for many people may reflect income for two years prior to the year for which assistance is being requested."
"At the end of the year, any advance premium credit payments received will be reconciled against the credits for which individuals are eligible based on their annual income that year, which will be determined based on their annual MAGI as reported on the tax return. If the advance payments exceed the amount of credit for which individuals are ultimately eligible, some or all of the overpayment must be repaid."
Also, from www.kff.org/healthreform/upload/8184.pdf
"The health reform law establishes a new definition of income — called Modified Adjusted Gross Income, or MAGI — that will be used in determining eligibility for premium credits. MAGI is Adjusted Gross Income as determined under the federal income tax, plus any foreign income or tax-exempt interest that a taxpayer receives. *Assets will not be considered in determining eligibility*." (Emphasis added.)
"A household’s income...is the MAGI of the taxpayer, the spouse (if any), and any child or other person whom the individual claims as a tax dependent, including the income of any person who must report his or her income on a separate return but is still claimed as a dependent by the taxpayer. A taxpayer’s family size thus would be four if the taxpayer claimed himself or herself, a spouse, and two children as exemptions on his or her tax return. In order to be eligible for the premium credit, married couples are required to file a joint tax return."
"Starting in 2014, with the switch to MAGI, states will no longer be able to maintain their current disregards and deductions in determining whether someone qualifies for [Medicaid] benefits. Instead, there will be a single methodology that will determine how income is counted."
"Under the tax code, Social Security benefits are fully excluded from income for filers with low or moderate incomes. (note 3 has some details of this rule) As a result, Social Security survivors and disability benefits generally will not be counted in determining eligibility for Medicaid under the MAGI definition."
Therefore, the answer is YES, there are many tax planning implications for tax year 2012 for some ACA benefits which will (depending upon election results) begin in January 2014.
Armand
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I have now found that there has been an amendment to the original definition of MAGI for ACA health exchanges and Medicaid:
"Under the Three Percent Withholding Tax Repeal and Job Creation Act [P.L. 112-56, November 2011], Social Security benefits will be treated as income [in determining MAGI] even though they are not taxable."
Source: http://healthaffairs.org/blog/2012/03/18/implementing-health-reform-a-final-rule-on-medicaid-eligibility /
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