The 60 day time limit applies to redepositing the funds if you take a withdrawal. If he did a direct (trustee to trustee) rollover from 401(k) to IRA, he's fine. Or if he took a distribution, he would have had 60 days to do the rollover (redeposit the funds in a retirement account). Once the funds have been rolled over, there is no deadline for doing a Roth conversion - that can be done at any time.
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