Yet another Roth conversion Q

OP: {{{Keep in mind that your RMD can also be taken out in-kind and transferred directly to a taxable account - that way you are not liquidating}}}

“Thanks. I don’t plan to sell the shares but rather to convert them into my Roth, . . . .”

OP’s statement is meant to apply to whatever you are withdrawing as your RMD (not the GOOG shares you intend to convert). You need not withdraw cash to satisfy your RMD, you can transfer securities (even if not GOOG) in kind for your RMD and thus avoid selling in to a down market, unless of course you need the cash from the RMD.

The above statements appear to be misleading or wrong. You can transfer securities to an investment account to satisfy your RMD withdrawal from your IRA. After your RMD withdrawals are complete, you can transfer your GOOG shares from your IRA to your Roth IRA to complete the conversion.

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