Yeah, I will retire next year at 60 and am waffling between converting a lot for 3 years to be done before Medicare income look back or spread it out over 15 years to keep tax brackets lower. Both ways probably kicks me out of ACA subsidies but if second option doesn't that is a definite factor. Either way, I hope to be 70-30 Roth by 75 so she doesn't have to (wife is same age) deal with them. Like you, if I make 80 I will consider it outlived my expectations and RMDs from the 30% not converted should fall below living expense level.