@cpassman1959 once your oldest Roth account has been open for 5 calendar years, there is no reason to worry about the "5 year rule".
So ANY of those Roth accounts were opened prior to 1/1/21 and since you are over 59.5 years old, NOTHING would ever be taxed. Nada.
Otherwise, all your original coversion dollars (as there are no direct contribution dollars) are considered to be distributed prior to any of the earnings). None of the conversion dollars are subject to tax.
WHat is the sum of all your conversions? $150,000? then the first $150,000 of distributions are not taxable and once the oldest ROth account has been open for at least 5 years, none of the earnings could be taxed.
