This document discusses using precious metals to reduce taxes when converting a traditional IRA to a Roth IRA. It notes that high tax bracket baby boomers face issues with outliving retirement funds and avoiding required minimum distributions (RMDs). It proposes using physical silver proof coins, valued daily based on spot prices, as a non-security asset for Roth conversions. This approach minimizes tax costs compared to using securities, by taking advantage of specialized self-directed IRA custodian valuations for metals. The minimum guidelines for this strategy are having over $150,000 in retirement assets, being over age 60, and having a combined federal and state tax rate over 30%.