Roth conversions & RMDs

No. The $100,000 MAGI cap on conversions was repealed in 2010. Any traditional IRA owner, regardless of income, can convert in any amount. Income limits apply only to direct Roth IRA contributions — not to conversions.

When your current marginal tax rate is at or above your projected future rate; when you would need to pay the conversion tax from the converted funds rather than outside assets; or when your time horizon is short enough that the tax-free compounding benefit cannot materialize. Conversions also increase MAGI, which can trigger or worsen IRMAA surcharges.

You can delay your first RMD until April 1 of the calendar year following the year you turn 73. However, doing so means taking two distributions in that second year — both taxable. Whether the delay makes sense depends on your income in each year and is worth modeling before deciding.

No. An RMD cannot be rolled over or converted to a Roth IRA. Once you reach your required beginning date, you must satisfy the year's RMD first. Any amount above the RMD can be converted, subject to ordinary income taxes in the year of conversion.

Yes. A QCD made before December 31 counts toward satisfying your RMD for that year, up to the $111,000 annual limit (2026). The amount transferred directly to the charity is excluded from taxable income. The distribution must go directly from your IRA custodian to the charity.