This strategy is usually recommended for someone who already planned to take withdrawals from a retirement account. For those who do want to make withdrawals, but want to use this strategy, the withdrawal can be made late in the year and rolled over the following year within 60-days. Of course, the rollover strategy can be used only if the amount is rollover eligible.
Talk to your tax professional before using this strategy. Only someone who knows the details of your tax and financial profile can recommend solutions that are suitable for you.