Retirement tax questions

Another way to ask this, taking this from your reply...

"If this is your first ever Roth IRA account, opened 12/31/2021, then the 5 tax-year period runs from 2021 through 2025.  Your withdrawals will not be qualified until 1/1/2026".

Does this 5 year period still apply if I am over 59 1/2 when I do this first conversion?