Roth IRA distribution

Client wants to take out of his Roth. It was started in 2015 so he does not meet the 5 year rule.
At this point it was been funded 100% with conversion funds.
Question: Do conversion funds count as contributions that can be taken out before 5 years?



The taxable portion of the conversions must be held 5 years or until 59.5 if sooner before they can be distributed without the 10% penalty. However, the client might qualify for another penalty waiver other than being 59.5 which also could be used to waive the penalty.

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