This would be a great year for some to convert their IRA to a Roth, or at least some of it. That is if you are not taking the MRD since not necessary this year. I am going to check how it would affect my income taxes since I would only take as much as would keep me in 15% tax bracket and my Social Security taxed at a minimum. If I don't convert, I might be able to have no tax on our SS. We are in our 70's.