I am planning full retirement in March of 2008. My question is tax related pertaining to what accounts to tap into and in what order. Not sure if there is a simple rule, but we will need to withdraw approximately $3000 per month. We have a non-retirement account, Traditional IRA's, Roth IRA, and 401K. Do we need to look at tapping into the accounts that have the least capital gains or is that significant? I understand that everything but the Roth will be taxable as ordinary income, but I am confused about how the gains are taxed. Any input will be greatly appreciated.