Should be simple – client makes non-deductible contribution to TIRA.  Has no other Trad IRA funds.  Converts the 7k to Roth.  Now, has 7k in Roth.  Can he take the 7k out immediately without tax/penalty?  Order of distributions says – Contributions first, no taxes, no penalty; next come taxable conversions – must be in for 5 years or 10% penalty; then comes non-taxable conversions – are these equivalent to contributions?; finally earnings comes out-  subject to 5 years and 59 1/2.  Thanks – m