Great question! There are other tax planning reasons as well for a "potential" distribution shortly after conversion. For example, a 93 year old in a low tax bracket with beneficiaries in higher tax brackets could have a medical event and need the money prior to 5 years, so it is important to know that there would be no tax or penalty on the conversion amount IF it was needed. If (ideally) they don't need it and leave it to their beneficiaries, in most situations the beneficiaries get a tax-free inheritance and can remain invested for tax-free gains for up to 10 years.
