This is an attempt to summarize the last several retirement related posts I have had.

First- When executing all of this, it is important to sum the balanced of all accounts and make sure a person is withdrawing 4% of the overall balance or less.

The 4% is before taxes. The 4% can come from any combination of accounts.

The end goal of all withdraws is to be in the 15% tax bracket.

If there is a taxable account, I would use the dividends from this account as the first source of income.

If there is interest in a taxable account, I would use the interest as the second source of income.

In any more income is needed, it should come from either a tax deferred or tax free account.

It's possible if there is interest or dividends paid inside the Roth account, to use that as the next source (to keep taxes low).

Then draw down the tax deferred accounts for income. Make sure this withdraw is less than the 15% tax bracket threshold, and remember the interest from a taxable account (already mentioned) will be added to same taxable income.

If there is room left in the 15% tax bracket, convert that difference into the Roth.