5 year rule with consolidation and conversions

My wife and I each have a Roth which were opened more than 8 years ago. We are both over 59 1/2. The plan is to start doing conversions of several traditional ira’s and consolidating all the conversions into these two Roths.
I actually want to do a custodian transfer of these two Roth either before or after some of these conversions. Will these two Roths still be considered over 5 years old at the new custodian?



Yes. Your Roths are fully qualified. The 5 years starts with the year of your first Roth contribution and never changes, even if you close your Roth accounts for a period of time. You also no longer need to track conversion holding periods since that no longer matters once you reach 59.5.

Thanks

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