does this distribution have a penalty

Our client opened a roth ira for the first time when he was 63 and did a roth conversion that year.

He is now 66 and wants to take money out of the roth ira.

Will he owe money for a penalty from withdrawing from a taxable conversion prior to the completion of the 5 year clock on the conversion?



No penalty because he has reached 59.5. However, if he withdraws any earnings on the 2020 conversion prior to 2025 he will owe tax (but no penalty) on the earnings.

Thanks, that’s what I thought, but it gets so complicated.

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