CARES ACT Roth IRA withdrawals

If a person qualifies for the CARES act IRA penalty waiver, would the same apply to withdrawing money from a Roth conversion that was executed less than five years ago? In other words, can they withdraw from the Roth IRA penalty and tax (which has already been paid) free? And is there a difference with basis and gain?



Yes, a CRD from a Roth IRA will avoid a penalty on conversions held under 5 years and on any taxable gains distributed if the distribution is large enough to reach the gains. 

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