This course is about converting her IRA to a Roth. Why would you convert to a Roth? The required minimum distribution does not apply, 100% of the income is tax-free, there is no income for conversions.

So when you recharacterize, which means changing your IRA to a Roth, that creates a tax penalty and will create current income tax and is all ordinary income and will be based on your current income tax year.

So should you convert or not? It depends on your current tax rates, your age at conversion, the current returns and expected returns.

The conversion to a Roth really requires some tax planning and Lou of the feel goods about not having to take a distribution, and all the other benefits of having a Roth.