Get your taxes done using TurboTax

So if I rollover account#1 to account#2 and close account#1. What will the opening date of account # 2? I always have balance in account #1 before the opening of account#2.

I think account #2 will inherit  the opening date of account #1 as 1/1/2024 due to satisfaction of IRS 18 months rules.

Am I correct?

Thanks