Can one make Roth conversions after you reach the age when RMDs are required?

[user17525067267]

Can one make Roth conversions after you reach the age when RMDs are required?

[Opus 17]

Yes.  There are no longer any age restrictions on IRA.  You can make contributions at any age (as long as you have compensation from working) and there is no time restriction on conversions.  (You just won't have as many years for the account to grow tax-free.)

[VolvoGirl]

But you have to take out the RMD first.  You can't apply the RMD to the ROTH conversion.  

[dmertz]

However, your RMD for the year in which you are doing a Roth conversion must be completed before doing any Roth conversion.  A Roth conversion is considered to be a distribution from the traditional retirement account and a taxable rollover to the Roth account.  The first amounts distributed from the traditional account apply to your RMD and RMDs are ineligible for rollover.

Doing a Roth conversion before completing the RMD creates an excess contribution in the Roth IRA that is subject to penalty unless timely corrected by obtaining a return of the excess contribution.