You appear to be misreading my reply. As I said, after age 59½ the 5-year rule for conversions is meaningless (i.e., no longer applies). There is no early-distribution penalty after age 59½.
At age 67, your only concern is with the 5-year rule for qualifying your Roth IRA, not the 5-year rule for conversions. Because your first Roth IRA was established with a Roth conversion (technically a conversion contribution to your Roth IRA) in 2021, your Roth IRAs will not be qualified until 2026 at which time any earnings in your Roth IRAs become tax free. Prior to that you can take out any amount of your converted funds without tax or penalty. If prior to 2026 you take out any earnings, which come out only after you have taken out all of the converted funds, the earnings will be subject to income tax but not to any penalty.
