The wife was the sole beneficiary of her husband’s IRA. She left the IRA as a beneficiary IRA to avoid a 10% penalty if she needs to pull out money before she is 59 1/2. We would like to do a Roth conversion this year, but since it is an inherited IRA she can’t do a conversion directly from it. Could she take a portion of the beneficiary IRA and move it to her own IRA as the spouse and then convert the new IRA that is in her own name? She has not begun taking RMD’s since he would not have been age 70 1/2 for a few more years. Would moving a portion of the money to her own IRA mess up the ability to delay RMD’s or move the beneficiary IRA to her own account later? Thanks in advance for any insight!