In order to make that conversion, “you would have to weigh your desire to give your children the ability to convert to an inherited Roth IRA from your plan against your desire to do qualified charitable distributions or QCDs during your lifetime. Well, you can’t do a QCD from a 401(k...
you can use this account to split out your taxable IRA money from the non-taxable IRA money. Then you could do a tax-free conversion of the non-taxed IRA money into a Roth IRA if you wished, for example, as long as you fit all the other criteria. ...