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Personal Investments • SEP to Roth IRA conversion to start 5-year rule clock?

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The Roth IRA 5 year clock can only be started with a Roth IRA contribution (either regular, conversion, or rollover from an employer plan). Let's assume that once you reach 59.5, your Roth 401k will have met it's own 5 year holding period and would therefore be qualified. The entire amount of that rollover would be available without tax or penalty even though the Roth IRA itself was not yet qualified. There would be no gains in your Roth IRA until the Roth IRA itself grew. Therefore, while converting a small amount now would start your Roth IRA 5 year clock, there would be very little in gains in the Roth IRA until after you rolled over the Roth 401k.
My understanding is that this is wrong. The earnings that came along with the Roth 401k rollover would be taxable until any Roth IRA itself has met the 5-year rule (even if OP is 59.5). No penalty though unless OP is under 59.5

Statistics: Posted by bongo — Thu Jul 25, 2024 12:11 pm — Replies 8 — Views 538



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