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Thank you for taking the time to answer my question.  I will have an accountant and my financial advisor assisting me.   Because I will have no withdrawals from my IRA or 401k this year.  I can afford to pay more income taxes than if I was withdrawing funds from my IRA.  I  came up with a $100,000 as a large enough number to lower my taxes in the future.  I was  trying to get your opinion if this amount is to large an amount if I have no further Capital gains this year which I should not.  And maybe how much or how large a check I would need to write to do a $100,000 Roth Conversion.