Has anyone any thoughts (citations appreciated)on whether an executor or executrix can convert a traditional IRA into a Roth IRA on behalf of the deceased? Would the answer change if the executor(trix)were not the beneficiary of the tradirtional IRA?

If an individual dies with money in his traditional IRA, it can not then be converted to a Roth.

The question is if the individual has withdrawn the money from his traditional IRA and then dies, can the executor complete the rollover. I don't have a concrete answer on that one.