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Your annual RMD from your traditional IRA may not be rolled over or "converted" to a Roth IRA.
If you meet the Roth IRA conversion eligibility requirements, you may convert the remaining portion of your traditional IRA assets to a Roth IRA. Converted assets would be subject to ordinary income taxes in the year of the conversion. Your account would no longer be subject to the RMD rules for the remainder of your lifetime, and your assets could continue to grow on a tax-free basis.
You just have to satisfy the RMD requirement before you do a Roth conversion. This is so even though that conversion is a taxable event in itself.
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The above is the link to the actual tax law that prohibits the action discussed.
Please advise if you need clarification.