 It's all part of the planning, but a Roth conversion does a wonderful thing. It lowers your future income, possibly below IRMA, so you don't pay extra Medicare. So besides saving taxes, it saves Medicare premium, and I believe that means testing is not going to stop under Medicare. I think Social Security could be means tested down the road. And if they do it on income, then you're required to take money out of your IRAs. They're going to know.