We have a client that inherited his mother’s IRA in 2017, he is asking about using his 2024 “RMD” to make a roth conversion?  I am not sure that it is possible since everything I am reading says an RMD can’t be converted.  But maybe because there is some different rules this year with RMDs and/or because it is an Inherited IRA there is a work around. The client also asked for any reference to an IRS publication if it is determined that it cannot be done.