I Just read The 5-Year Forever Clock article. I thought that anytime you did a Roth conversion that a new 5 year clock started for the earnings of that particular conversion. Even though the IRA holder paid taxes on the $100,000 401K conversion. I thought any earnings on the $100,000 conversion would have to be held for 5 more years before those earnings would be tax free. My Roth IRA was first opened 8 years ago. However, I have done conversion every year for the past 3 years. I was told by someone claiming to be Slott trained that I needed to track those conversions, so that I will know when 5 years have passed so that my earnings will be tax free on each yearly conversion. I am confused now.