Last year I had $63,000 in short-term capital losses in my regular investment account. I now have a carry forward loss of $60,000 to offset any future short term gains. I'm currently 60 YOA. I have an IRA, 401K and a small Roth IRA. Is it possible for me to rollover $60,000 from my traditional IRA into my Roth account and use the carryforward losses from my regular investment account to offset any taxes? Also, would I have to wait until I'm 62 or could I do it this year.