@fanfare , I think you are misreading my post. I did not say that the RMD for the particular IRA had to be completed from that IRA, only that the RMD had to be completed for that IRA, no matter what IRA that RMD was paid from. For example, if your life expectancy factor is 25 and you have a previous year-end value of $50,000 in IRA A (RMD of $2,000) and $10,000 in IRA B (RMD of $400), you can satisfy IRA A's RMD with a $2,000 distribution from IRA B and then convert the entire IRA A to Roth. You'll still have to complete the $400 RMD for IRA B by the deadline.
