A little clarification on my part might make my path more visible. I will be 70 on 4/1/00, as I said. I am not pleased with my Wiseman (read broker)and so do not want to roll my (b) into my IRA. Valic has said I may leave my money in the (b) as long as I want. I have an IRA, my wife has an IRA (she is the same age, actually 6 months older), I have the 403(b) and a TSA. I am required to take a minimum withdrawl from each. I will use this to supplement my retirement and trust income for living expenses. I plan to pull some more from either my (b) or my IRA to set up a MMF for several years expenses in excess of the retirement & trust income. Then I plan to pull some more, and pay taxes of course, and invest in the FF or some other vehicle. This is where I am asking for advice. Note that if I roll the (b) into the IRA, I still have to pay taxes on the withdrawl when I do it......Say, wait a minute. I think I see what you are saying. Set up another IRA with a different (read discount) broker and then pay as I withdraw. But isn't that the same as just leaving it in the (b)? Your opinion, please.