But tax has to be paid when converting to a Roth IRA because it was pre-tax when it went into the original fund.
Yes, indeed. But. In that Roth, it will accumulate tax free AND, no RMD, AND, no tax upon withdrawal if I am not mistaken.
The RMD is a killer if you don't need to live on it.
One would have to do the math, start paying tax at 59 1/2 upon withdrawals and not worry about tax on it the rest of life, no RMD.
And taking RMD and the tax on it. And, that RMD amount cannot be rolled into a Roth but anything more than the RMD can be.
All about the tax numbers, which is better for the person.