@MarilynG1
@fanfare
I think you did not answer the actual question.
@mliebler
You may close the account without penalty. Even if you are within the 5 year period, you may withdraw up to the account basis (the original after-tax contributions) without penalty. If the amount needed to withdraw to close the account is less than the original owner's contributions, there is no penalty to withdraw the contributions and close the account.
