I would like to be able to model rolling over 401(k)’s and other qualified workplace accounts into an IRA in a more functional way than currently implemented. I have 4 pre-tax accounts that will be rolled into a single IRA when I retire. I would like to then model 72(t), Roth Conversions, etc.

Right now I can have the account transfer happen in a non-taxed way using the Account Transfer method, although getting it tax-free with no withholding disables correct handling of other prior withdrawals from the pre-tax account.

But with the IRA getting filled up in the future, I cannot model 72(t) or Roth Conversions because in the present the account has a zero balance.

I can do Roth Conversions and 72(t) on the existing workplace accounts, but this means fiddling with multiple accounts when I will really be operating on one in the future.

I could combine all current qualified accounts into a single IRA today, but this makes contributions in the accumulation phase incorrect and also makes updating account balances confusing.

Since so many people will be rolling over various accounts to IRAs, I think it makes sense to have correct handling of this very common event without requiring workarounds.