Thank for the prompt and detailed reply. I have a question about option 3 - the lump sum conversion with taxes with held at the time of the conversion. I would rather not reduce the amount of the conversion by the taxes. 1) Can I make a lump sum payment of the taxes in December from a non-retirement account? or - I may have misunderstood your answer - can I contribute the conversion taxes back to the Roth ? Thanks, Dan
