Permalink Submitted by Alan Spross on Wed, 2012-01-11 23:47
No, he cannot. An RMD cannot be rolled over and a Roth conversion is a rollover.
However, if he has any earned income in either 2011 or 2012, he can make a regular Roth contribution for either of those years. He could use the 401k RMD to help produce the cash for the regular Roth contribution, but it cannot be a rollover.
Permalink Submitted by Alan Spross on Wed, 2012-01-11 23:47
No, he cannot. An RMD cannot be rolled over and a Roth conversion is a rollover.
However, if he has any earned income in either 2011 or 2012, he can make a regular Roth contribution for either of those years. He could use the 401k RMD to help produce the cash for the regular Roth contribution, but it cannot be a rollover.