of the stipulations to contribute to a Roth IRA is having "earned
income" - which does not include investment income. Therefore, unless an
individual who is over 70 1/2 is still employed, he cannot fund a Roth with
distributions from a retirement plan.
Nothing contained herein is intended to be, nor should it be construed as tax or legal advice. If you have a tax question or legal question, please consult your tax professional or attorney.