A 62-year-old with $1.5 million in a traditional IRA may be wise to consider converting $150,000 per year to a Roth IRA to avoid required minimum distributions (RMDs). Strategic Roth conversions allow you to distribute RMD-susceptible IRA money into accounts that aren’t subject to RMDs. Roth Conversion StrategyA Roth conversion is a way to avoid RMDs and preserve tax flexibility in the future. A Roth IRA can provide a way out. Roth accounts aren’t subject to RMD rules and funds within an IRA can be converted into a Roth account.