According to the December issue of Ed’s IRA newsletter, all RMDs must first be taken before any Roth conversion in that year. If a conversion takes place before all RMDs are withdrawn, there will be an excess contribution issue with the Roth IRA subject to the 6% penalty.

Assuming I read it correctly, my question is: In a year when the taxpayer turns 73, the RBD is April 1 of the following year when the RMD must be taken. So can the taxpayer convert in the calendar year that s/he turns 73, or does the rule apply for all of the calendar year plus the three months of the following year?