Thanks for the reply. However, I think the 5-year period referred to in this section of Pub 590b is for purposes of defining whether taxes and/or penalties apply to a given distribution following a conversion or roll over. Such 5-year period I think is different from the 5-year period criteria used to determine whether a distribution is a "qualified distribution" or not, which is what I am trying to understand. Publication 590b defines a "Qualified Distribution" as:
"A qualified distribution is any payment or distribution from your Roth IRA that meets the following requirements:
1. It is made after the 5-year period beginning with the first tax year for which a contribution was made to a
Roth IRA set up for your benefit.
2. The payment or distribution is:
a. Made on or after the date you reach age 59.5...[...]"
Question: is a roll over from a Roth 401k considered a "contribution" for purposes of satisfying the condition in point (1) above?
