I don't think "rolling" is the correct term. Maybe it is converting.
We do this, I am not positive it is going to pay off but it may very well pay off. Also, it should benefit our heirs.
Also, I have decided to use the QCD (Qualified Charitable Distribution) this year for most non-minor charitable contributions( since we don't itemize) rather than limit it to RMD amount. Again, not positive it will help, but I think it will, since we will then contribute that much to our taxable account rather than "blow" it. I used the QCD last year for my RMD amount so it will not be taxed.
Not only do the %s increase with age, there is a likelihood of one survivor of a married couple being in a higher tax bracket if income is not cut exactly in half.
Keeping more/most of fixed income in the IRA rather than elsewhere may keep it from growing as fast as the other accounts. That seems to be recommended in the Wiki.