Have a client that is a federal worker retiring at year end. Voluntary contribution program allows for lump sum deposit of 10% of lifetime salary. Interest can be rolled into TSP and after tax dollars or basis can be rolled over to a traditional IRA. Assuming there are no others IRAs (pro-rata rule) then isn’t this a way to convert a huge amount of money to a Roth with zero tax assuming you have assets to make the contribution with. Anything I am missing? Thanks