You have introduced something new. If the IRA is inherited with a code 4 in box 7 then by law, it is not eligible for a Roth conversion. Anything moved to a Roth would be an excess contribution in the Roth subject to penalty.
@dmertz ???
**Disclaimer: This post is for discussion purposes only and is NOT tax advice. The author takes no responsibility for the accuracy of any information in this post.**
