We have a client who has a 401k with both Roth and traditional money in it.

He is going to be rolling over the Roth part to a Roth IRA and traditional part to traditional IRA. If he is under 59.5 years old and does not have a Roth now, does the 5 years start with the Roth 401k date or the date of the rollover?

If he is over 59.5, is there an issue at all?