1. Yes, you can move some of the funds to the Roth IRA as a conversion this year as long as your AGI is less than $100,000 (next year there is no AGI limit). Whatever amount is moved would have to be reported on your tax return and would be taxable income.
2. I'm not sure what your abbreviation of "mda" refers to but if you mean required minimum distribution then that amount could not go the Roth. However, any amounts in excess of your required minimum distribution could be moved to your Roth IRA
3. When you die your beneficiaries will not have to pay income taxes on the Roth IRA funds as long as the account has been in existence for at least 5 years. However, the Roth IRA would be subject to federal estate taxes and state estate/inheritance taxes if any of those taxes would apply based on the size of your estate and your state of residence.
Enrolled Agent
EA, QPA, CHFC, CEBS, CLU - 29 years experience providing financial advice