I have a Beneficiary IRA and have been reinvesting the RMD from it each year by putting it in a Roth IRA of my own. My understand is I can take the withdrawal any time during a calendar year and have until April 15th the following year to make the Roth IRA contribution to the other account.
My question is whether there's are any financial advantages to doing this as-soon-as-possible or waiting until the last minute allowed to do each step. Obviously as soon as I make the contribution to my own Roth IRA the money is effectively "locked-up" and no longer available for any other use, so that's not what I'm asking.