I would also engage in a conversation about ROTH IRA contribution and/or rollover. This person is old enough to have an RMD (assuming this is not an inherited IRA which would start another conversation), so they have a shorter period of playing this game. There are also new rules on speed of distribution of inherited IRAs that also should be looked at. I hate simple questions as they also lead me to many more "simple" questions that seem to have complicated answers.