Roth Conversion by Executor(trix)

[Gary Lesser]

Has anyone any thoughts (citations appreciated)on whether an executor or executrix can convert a traditional IRA into a Roth IRA on behalf of the deceased? Would the answer change if the executor(trix)were not the beneficiary of the tradirtional IRA?

[BPickerCPA]

If an individual dies with money in his traditional IRA, it can not then be converted to a Roth.

The question is if the individual has withdrawn the money from his traditional IRA and then dies, can the executor complete the rollover. I don't have a concrete answer on that one.