What are the rules regarding a IRA to Roth IRA conversion. Limits? Do I need earned income?
Will a IRA to Roth IRA conversion count towards an RMD?
Is a Roth IRA subject to RMD?
you must take 100% of an RMD first, before any conversion.
Otherwise, you will be in trouble.
In addition to the requirement that the RMD be completed first, the RMD itself is not permitted to be converted to Roth.
Your Roth IRAs are not subject to RMDs.