Yes, took those into consideration many years ago when I came up with the plan to do this. We are paying some IRMAA now, but the NPV of that and paying taxes today at very low rates more than makes up for the incredibly high RMD taxes if we had not started Roth Conversions a number of years ago. Thank you, not everyone understands the IRMAA tax penalties! They can be rough, especially since they are a "cliff".
