Originally Posted by pb4uski
+1 To my knowledge you can do Roth conversions after 70 1/2 if you want to... you just have to do your RMD as a withdrawal first and then you can do as much or as little as you want.
It was not clear to me what the constraint that he was referring to was either.
Agreed. One cannot place RMD's into tax advantaged retirement accounts like a Roth. But one can take up to all that remains and convert it t a Roth. Never having to take RMDs again
For example, if I had $1,000,000 in an IRA and was 71 years old, I would be required to take ~4% out as RMD's and then, if I wanted to, convert the remaining $960,000 (minus taxes, assuming you were paying tax with that same money) into Roth.