The Roth conversion we did in Dec. 2024 was a partial conversion from a 403b plan. The firm where the Roth is invested said there's a 5-year holding period before we can take penalty-free withdrawals from that Roth (the account holder is past the age of 59 1/2). If we do another partial conversion in 2025 from the same 403b plan into the same Roth account we converted into in 2024, is the 2025 conversion also subject to its own 5-year holding period? Or would it be 4 years now, since it would be part of the Roth account opened in 2024?
