Dear Wealth Wise : We're in our 80s with $3 million in traditional IRAs and $1 million in Roth IRAs. We're doing Roth conversions up to the 24% bracket to limit IRMAA surcharges on our Medicare premiums. We want to leave our wealth as follows: 10% to gifts, 60% to our grown children and 30% to our grandchildren. We plan to use the Roth accounts to cover taxes on traditional IRA withdrawals during the 10-year withdrawal period. The adult children could use their traditional distributions for gifting if they don't need the money and keep their Roth invested. The grandchildren could use the Roth for taxes, as needed, or keep it invested for the 10-year period. Is this a good plan? — Splitting Heirs

Dear Splitting Heirs : In the coming years, an estimated $124 trillion of assets is expected to pass from older generations to younger ones and charities.…