朋友非常遺憾沒有轉Roth 因為他們的IRA持有大量的AAPL和AMZN. RMD 將Tax Bracket 推至最高。

不要低估 IRA 的資本收益，當您必須 領取 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.