Newly retired 61 y.o. client opened a small Roth IRA at credit union in 2007. Has a retirement plan through UTC which includes a Roth 401k component that is older than 5 years. She opened a Roth IRA with me with a plan to roll the $15,000 ($2,000 of it is earnings) over. Confusion over whether these funds now in the Roth 401k would begin a new 5 year requirement (for earnings) if transferred to Roth IRA with me. Some say yes – even though she had started one on her own in 2007, this is a different animal and the act of rolling out begins the 5 year wait anew. Others say no – because she had a Roth IRA outside of this Roth 401k plan established back in 2007, if she were to roll the Roth 401k funds to a new Roth IRA with me, she’s covered and it is all fully tax-free. Help!!