Sarah mentioned Roth conversions, and a conversion is a distribution (reducing the TIRA balance) and rollover to the Roth IRA. Unless you need the funds for expenses, a Roth IRA is the better place to retain the TIRA distributions because they have no RMDs and will earn tax free for the remainder of your life and that of your beneficiary. But I think you are thinking about taxable distributions with the funds not being converted, and that is not nearly as beneficial as a conversion.
But either way, conversion or otherwise, the distribution should be done in a lower income year so your taxes will be less.  If you take a distribution or convert in a higher income year, you will pay more taxes than if you waited. Granted, most retirees have income that does not fluctuate much from year to year. 
Finally, the best time to convert or take these distributions for spending needs is before your RMDs kick in and possibly before SS kicks in since your marginal tax rate will be lower. Once RMDs begin, you must complete your RMD (including any QCDs) before converting an additional amount, since the first distributions are always deemed to apply to your RMD, and an RMD cannot be rolled over or converted.

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