Would tax laws allow one to start a new Roth IRA using only the after tax dollars (now cash basis) used to fund an old existing personal retirement tax deferred annuity? If Yes, is there a limit on the amount of dollars to start the Roth IRA? I am retired, over 72 with only traditional pension, SS, and some interest and dividend income. Reason for the question – Roth IRA gains are not taxable and no RMD requirement.