Post 59 1/2 draw if contributions/conversions made within last 5 years

My understanding is that someone over age 59 1/2 can withdraw their entire Roth without penalties or taxes even if they made a Roth conversion or contribution within the last 5 years.  Is that correct?  Many thanks again!!



There is never a penalty for distributions after 59.5 and therefore no longer a conversion holding requirement.  But gains (that come out last) will be taxable unless the first contribution year to any Roth IRA was prior to 2020.

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