In the case study "Convert Your IRA to a Roth!", it says to withdraw $300000 from the IRA and contribute $300000 to the Roth. Wouldn't the amount contributed to the Roth be less than the withdrawal due to taxes on the withdrawal? Also, do you need to start the smoothing for income after the withdrawal(s) for the Roth conversion? It seemed to include the special withdrawal in the smoothed income if I didn't do this.