Submitted by email@example.com on Sat, 2020-06-20 23:35 Forums: IRA Discussion ForumAt age 65, I opened a Roth IRA with contributed funds in tax-year 2015. Then, in tax-years 2016, 2017, 2018 and 2019, I converted funds from my traditional IRA and placed them into the Roth IRA I opened in 2015. Are all the converted funds subject to the Roth five-year rule? Once you reach age 59½, the 5 Permalink Submitted by DMx on Sun, 2020-06-21 09:16 Once you reach age 59½, the 5-year rule for conversions no longer applies. Because the beginning of the year for which you made your first Roth IRA contribution was more than 5 years ago, you have also met the separate 5-year rule for distributions from your Roth IRAs to be qualified distributions. Any distribution you now make from your Roth IRAs is tax and penalty free.