Roth 5yr rule with 410k Roth

Client has Roth with our firm which was started over 5yrs ago.

She is now starting a 401k Roth with her employer.

Question:

  • The 5yrs are already completed with the Roth at our firm, correct?
  • or does she have another 5yr time frame for the employer Roth 401K

Thank you,

Doulgas



Each plan has a 5 year holding period. The Roth 401k balance will not be qualified until age 59.5 and 5 years holding period. But if the Roth 401k  is rolled into a Roth IRA that is already qualified, the Roth 401k balance will also be qualified.

Does the 5yr holding period also include managed account Roth’s and mutual fund Roth IRA’s?

Example: someone has a Roth IRA with a bank for over 5yrs and wants to keep it, but opens a new Roth IRA with a mutual fund company or managed account…they still have a new 5yr holding period?
What about a Roth IRA that was opened for over 5yrs, then they used for an emergency or some other reason and open a new Roth IRA…they have to wait another 5yrs on the new Roth IRA?

Thank you for the clarification.

Douglas

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