So just to be clear, it doesn't matter that I am already older than 60? If I spread out the conversion over several years instead of converting it all in one year, then each year I convert must wait 5 years, even though I am putting it into the same Roth IRA account? So for example, If I contribute 8/2022, I can take that portion out 1/1/2027, then convert more funds on 8/2023, I can take that portion out 1/1/2028, and so on? Not that I plan to, but I just like to know what the rules are.
