If one has multiple traditional IRA accounts within a particular brokerage, I believe the required minimum distributions (RMDs) is calculated separately for each account (and can be combined if one wishes). Can each IRA account be looked at separately for Roth conversion purposes? May I take the full, individual RMD from just one account and then proceed with a Roth conversion from that same account, while the other IRAs have not yet met their RMD requirements? My goal is to convert the majority of my tradition IRA to Roth early in the year and take my majority of RMDs late in the year. For example: Let's say I have four traditional IRAs, each having a balance of $100,000 for a total of $400,000. If my RMD for this year is $16,000, can I take my first RMD from one account which would be $4,000 then convert a portion of that account's balance to a Roth IRA? Latter in the year, can I do this same process to another account keeping in mind that by the end of the end, I must take my total RMDs ($16,000) from one or more of the traditional IRAs? If you can include any links that would answer my question that would be great. It’s always good to see it in writing. Thank you!