RMD before Roth Conversion Rule

[Yesnam]

I understand that normally RMD needs to occur prior to Roth conversion.

Does this also apply to partial conversion? In other words, can RMD occur after partial Roth Conversion in the same year?

Will appreciate any clarity on this.

Thanks.

[GMK]

I don't have a cite to answer this interesting question.

The phrase I rely on is that if an RMD is due, then the first portion of any distribution is deemed to be RMD until the RMD for the year is satisfied. Presumably this is so that the IRS gets its long-awaited tax money first, before the participant hides the rest in an IRA.

Now, with a Roth, the money is also taxable, so maybe they don't care much either way, but until someone points out anything different, I will continue to assume that the deeming of the first portion to be RMD applies.

[Yesnam]

The IRS, it would seem, is concerned with more than just its share of tax as the IRS expressly forbids the RMD from being converted into a Roth.

So, the way I understand it, any part of the Roth conversion cannot satisfy the RMD requirements.