Thank you for the quick answer. A "Rollover" seems to be defined by the IRS as a tax free event - from IRS https://www.irs.gov/retirement-plans/plan-participant-employee/rollovers-of-retirement-plan-and-ira-...
"When you roll over a retirement plan distribution, you generally don’t pay tax on it until you withdraw it from the new plan. By rolling over, you’re saving for your future and your money continues to grow tax-deferred."
And certainly 60 days always applies converting from a pretax vehicle like a Traditional IRA/401(k) to another, or a Roth to Roth.
I can't find a direct reference to a back door Roth Conversion time limit on the IRS site, but Morningstar https://www.morningstar.com/personal-finance/key-rules-backdoor-roth-ira-contribution has this:
"The conversion [that is the Trad IRA to Roth IRA] step has no deadline. However, it should be done immediately after the contribution to ensure that the contribution’s gains accrue in the Roth IRA where it could eventually become tax-free."
And I have seen that no time limit elsewhere. This seems to conflict with the earlier IRS 60 day rule as applied to Trad IRA to Roth IRA. Can you clarify? Why is there no 60 day conversion rule for a backdoor Roth Conversion?
