Originally Posted by Brat
As I read the current tax code Min Required Distributions during 2009 are waived. A rollover to a Roth for a taxpayer in the MRD phase of life can only be in excess of the MRD. My read on this is that a taxpayer may rollover the first dollar of IRA distributions to their Roth this year up to the limit of $6,000 (assuming that the household income limits are met and no IRA contributions made)
Any flaw in this analysis
Yes, you don't need to do a MRD THIS year
Yes, you can do a rollover to a Roth as you can every year
6K limit is for contributions, not rollovers, you can rollover any amount you
want, remember you will be paying taxes on the rollover amount.