Current Client:  Age 62

Roth IRA:  Open for more than 10 years

IRA – Possibly looking to convert to Roth, with write downs from farming operation for 2024.

Here’s what I’d like checked:  If he converts funds today, he’d have full availability/access to converted funds.  His only “restriction” would be on earnings from these funds for the 5 year clock.  That clock presuming he’s completing conversion in 2024 would be started 1/1/2024 – 12/31/2028, ultimately just over four years in this scenario.

Thanks as always.