I have two sets of questions – both regarding a Roth IRA that was converted several years ago. I have a client, aged 52, who elected to convert her pre-tax IRA to a Roth back in the late 90’s when the concept of Roth conversions was originally introduced. She would like to make a withdrawal from this same Roth account now; am I correct in assuming that her basis is tax free and can be withdrawn at any time now and that the earnings cannot be withdrawn without a 10% tax penalty because she is younger than 59 1/2? And to further stretch this concept –she would like to convert a current traditional, pre-tax IRA into the same existing Roth account. If she does so, can she a) convert into this same Roth keeping the original 5 year holding rule intact or b) will she need to open a second Roth conversion account and move the new converted assets/monies into that account to satisfy a new 5-year holding rule? thanks.