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@SensibleandHourly wrote:

 

make a Roth Conversion

 in his 5+ year-old Roth

Or, since he is older than 59 1/2, the 5-year rule no longer applies,

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The five year rule for conversions does not apply because he is over 59.5. 

The five year rule for having a Roth applies, but it seems like your client meets that rule.

https://www.irs.gov/publications/p590b#en_US_2023_publink100089543