Thank you, thank you for the response ... Great stuff and I appreciate you being specific on the IRS stuff. Either option sounds good. I am getting an interesting image in thinking about the first idea though :-)

One other thing, though - I also remember that the Hancock people told me I could not touch a Conversion Roth for 5 years. I believe they meant I could not get a distribution from it, even if I wanted to (penalties included).

Are they right, and does that include the type of rollover you are talking about?

Thank you.

Adam W.