Will you be switching to a tapered roller kit? if so, remove the races by inserting a brass drift, or an aluminum rod, or a chunk of broom handle (something softer than steel) into the steering head, tap a little here and there to slowly drive the race out of the steering neck without cocking it sideways. Then insert your chunk of broom handle in from the bottom and repeat the process, this race doesn't have as far to go, so it should be much easier. Mask off the area before powdercoating, be very specific to your coater what you want masked.
The lower race on the steering stem? again if you're going to go tapered roller, it's easy. Just cut a slot at a 45 degree angle with a cut off wheel, a small wheel like a dremmel tool will work the best. Once the slot is cut as deep as you can comfortably go without damaging the stem or lower clamp, get a flat blade screwdriver and a mallet, drive the screwdriver into the slot and give it a twist. The bearing race will pop along the slot and will slide effortlessly from the steering stem. Be careful not to disturb the seal beneath the bearing race if you intend to reuse it. Mask off the steering stem bolt too, It's a real pain to have to remove cured powdercoat from areas that would have been easy to mask off. Don't forget to mask your VIN plate too!
