Multiple IRA-RothIRA conversions in same year, are they aggregated to a specific date?

If I do a $10,000 roth conversion on 3/1/2020 and another on 8/1/2020. Do they have seperate 5 year clocks, or are they aggregated to 1/1/2020 and have the same clock?



The latter. They all have 1/1/2020 for the start of the conversion clock, and they both use 12/31/2020 as the date of the TIRA balance which determines how much of these conversions are taxable if you have any IRA basis.

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