朋友非常遗憾没有转Roth 因为他们的IRA持有大量的AAPL和AMZN. RMD 将Tax Bracket 推至最高。

不要低估 IRA 的资本收益，当您必须 领取 RMD, the tax burden could be much larger than the tax paid to convert to Roch。

2021 IRS had a one time exemption that you could opt not to take RMD.  They saved $40K+ tax that year.