@fanfare -that is actually an intersting question and wonder your thoughts:
taxpayer is 62 and inherited an IRA from a parent who was subject to RMDs and passed in 2021.
Since the taxpayer is required to take RMDs on the inherited IRA, does that have to take place prior to doing a Roth Conversion from the taxpayer's own IRA in any given year? The taxpayer owns both IRAs..... one inherited and one his one.
