<prompt> Human: There are four accounts that I am thinking about moving to Roth IRA. Three are inherited from my spouse and one was inherited from my spouses mother and then inherited by me once my spouse passed. I am 61 years old and dont plan on touching any of them until I am in my seventies since I have plenty of income from other retirement accounts. I want to leave as much behind for my heir as possible and have it taxed as little as possible. IRA1 248,182.87 inherited from spouse IRA2 327,546.37 inherited from spouse IRA3 376,236.76 inherited from spouse who inherited it from their mother. 401k 414,345.56 inherited from spouseOn the IRA accounts, the money contributed was not declared in taxes. How bad would the taxes be to move all of these to a Roth IRA? Would it be worth it?  <response>: Those are some big numbers. Youd have to do some careful planning to spread out the distributions over a long enough period of time that these distributions alone wouldnt put you into a 25 bracket on the distribution now. The spousal IRAs are essentially treated as though those are your money, so you would handle them that way. The non-spousal IRA depends what your spouse did with it after their mother died.This is one of the more complicated parts of retirement planning, so it would be worth talking to an accountant to make sure you are considering all the available options. 