Roth IRA 5 year rule

What if you open and fund a Roth account and then six years later close the Roth account.

Three years pass by and you fund a Roth again. Does the initial fund funding that took place 9 years ago still count towards the 5 year rule or is there a re-start?

thank you



There is no restart. The year of the first Roth contribution is permanent whether the Roth is closed at some point or not. However, the clock does not start on an excess contribution.

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