Hello Community,

A client who plans to make a Roth Conversion move late in the year asked me if the new amount in his 5+ year-old Roth would fall under the 5-year rule considering that he is older than 59 1/2? Also, is there a difference between the conversion amount and then the associated interest? 

Or, since he is older than 59 1/2, the 5-year rule no longer applies, and the funds are simply available, regardless of contribution, conversion, or earnings? 

I can't seem to find clarification on the IRS site. 

If anyone knows where I can find that, I sure would appreciate it, 

Dawn