 Well, it's not exactly being taxed twice. The options are, I think, sort of twofold. One is you take the money out, you pay the taxes, then you do have to just put it in a taxable account. And no, you can't make a contribution into a Roth unless you have earned income. So if you don't have earned income, you can't do it. And you cannot count a required minimum distribution as a Roth conversion.