Spending some time going back and re-reading your articles, all are fantastic. I’m just trying to confirm how you determine what can be converted from Traditional IRA to Roth IRA tax free? I see in the comments where you indicate $10,000 based on the deduction and personal exemption (single filer) so I’m intepreting that as follows: if I get $20K from capital gains and dividends I’ll pay $0 tax on that (under the income limits) so basically my $10K conversion would be ordinary income that would be reduced to $0 once you consider the deduction and personal exemption. Obviously would then be higher for married filing jointly. Am I interpreting this correctly? Thanks for all your good work!