Thank you so much!  Not surprised that RMD still required since the tax impact is the same ( both become taxable income), but lost sight of the " excess contribution" issue to the Roth and the 6% excise.

Intend to followup with taxpayer as to whether the fiduciary advised about the RMD after getting instruction to convert the entire Traditional.  Seems like the 1099R does not call out a separate RMD when they did the total conversion.