CorradoJr wrote:Am I missing something?
I see nothing here about her anticipated income streams, expenses, and tax rates (Fed + state) in retirement.
So, unless she doesn't need this portfolio to cover expenses in retirement, what makes you assume that she'll have the "problem" of needing to re-invest RMDs? The first distribution on a $300K balance is about $11K (depends on whether her birthday is in the first or second half of the year).
Similarly, don't even think about a Roth conversion now unless you're sure she'll be in the 25% bracket in retirement. Seems unlikely, unless a pension is covering a large fraction of her current income. Many states also have special tax breaks on IRA distributions for seniors.