A complication to doing a Roth conversion is that it can only be done on the remaining balance *after* having satisfied the year's RMD, so it may be impractical. Doing a Roth conversion before the end of 2016 would require first taking the $2,756 RMD. It might be more practical in 2017 when the RMD will probably be only about $286 (if the 2016 RMD is not taken and the penalty is paid), assuming no appreciation between now and the end of 2016.
