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So the 5 year "seasoning" is not a requirement for distributions for example, a 60 year old converts an does not need to wait to 65 to distributions from the conversation.

Well, there are two different kinds of 5 year "seasoning", which (I presume) is why the original poster was confused about the 5 year rules. Since you didn't specify which 5 year rule you are talking about when you say "seasoning", let me try to explain it again:

1. The Roth account must have been open for at least 5 years. The 60 year old DOES need to worry about this type of "seasoning" because if the account has not been open for at least 5 years, the distribution is not a qualified distribution. So the account itself has to have "seasoned" for at least 5 years, or the 60 year old will be subject to the other "seasoning" rules.

2. The other type of 5 year "seasoning" is the number of years each conversion has "seasoned". For instance, a conversion that was done in 2014 has 5 years of "seasoning" in 2019 - this year. If the 60 year old's distribution is a qualified distribution because their Roth account has been open for at least 5 years (see #1 above), then they do not need to worry about the "seasoning" of each year's conversions. But if the account has not been open for at least 5 years, then distributions will not be qualified distributions, and they do need to worry about the "seasoning" of each individual year's contributions, until the Roth account has been open for at least 5 years.

Please keep in mind that conversions are an attempt to manage future taxes. If the 60 year old is going to convert from a Traditional to a Roth, and then withdraw from the Roth in the same tax year, then there wasn't any reason to do the conversion - they may as well have just taken the money from the Traditional and put it into their spending account. For those who are over 59 1/2, doing conversions is probably going to be most effective if it's done with the intent of having lower RMDs in the future (managing their own future taxes), or wanting to leave Roth accounts for their beneficiaries, rather than leaving Traditional accounts (managing their beneficiary's future taxes). Any conversion reason other than tax management is questionable, IMO.

AJ
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