A friend’s father recently passed away (within the past 10 days). The father didn’t have estate planning documents in place, the son stands to inherit the estate. His networth is north of $5 mil, he has an IRA upwards of $2 mil. Can we do a Roth Conversion and have the estate pay the Roth conversion taxes? This way the son inherits a Roth IRA oppose to inherited IRA?

I have looked in Tax Facts and IRS Pub 590. Any input is greatly appreciated.

Thank you,