Client opened IRA in August of 2019. Elected 72(t) in October of 2020 (no other distributions prior to the 72(t) election for 2020). Took the 72(t) distribution annually in 2020, 2021, 2022, 2023, and 2024. Client turns 60 in December 2024. Can the IRA be combined with another IRA in January 2025, or do we need to wait until October or November when the ‘true’ five years will be met?