@rsmurano , what you want to do is not permitted. The thread that you have posted on discusses rollovers from a qualified retirement plan, not your proposed conversion from an IRA. Unless you roll the entire pre-tax balance in all of your traditional IRAs over to a 401(k), 403(b), 457(b) or the federal TSP, any distribution from your traditional IRAs, including a Roth conversion, is a proportionate mix of pre-tax money and after-tax money, with the pre-tax portion being taxed.
If you do move your pre-tax money to an employer plan, leaving just the after-tax money in your traditional IRAs which you then convert to Roth, there is no minimum time that the converted amount must remain in the Roth IRA before you can take it out without tax or penalty. Instead of converting what remained in the traditional IRA, all after-tax money, you could just take a distribution of the pre-tax money from the traditional IRA tax and penalty free.
You also might be confusing the 5-year clock for qualified distributions with the 5-year conversion clock. The 5-year clock for qualified distributions allows any distribution from your Roth IRA to be tax free as long as you have also reached age 59½. The 5-year clock for conversions determines when you are about to tax converted funds out tax and penalty free before age 59½, but ceases to apply once you reach age 59½ because at age 59½ distributions are no longer subject to an early-distribution penalty.
