Roth conversion under age 59 1/2

Am I correct to assume that there is no 10% penalty for a Roth conversion for a client under age 59 1/2 as long as taxes are NOT deducted from the traditional IRA at the time of conversion and that client should pay taxes with after-tax non-IRA funds?



Correct. There is never a penalty for converted distributions, but there is for any withholding that does not get converted.

Thank you!

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