Have a client with a small $9K Trad. IRA balance and no other Trad. IRA assets. We are going to convert those assets over to her Roth IRA to take the tax hit today so that we can make back-door Roth contributions now and into the future as client’s income is too high for a regular Roth contribution. My question is the sequence of implementing this. We were planning to make a non-deductible $7K contribution to the existing Trad IRA then convert the entire $16K balance to Roth all within this month. Is it fine to do it this way or is there a reason that we should first convert the $9K over to Roth so it has a $0 balance, then make the non-deductible contribution and separately convert that non-deductible contribution. So should this be done in two conversions or is it OK to do it in one?