Can you split a ROTH IRA account between to custodians and not have to restart the 5 year waiting period for withdawals?

[dave-arnold33]

I have a ROTH IRA for 7 years now.  I want to move it from eTrade to another custodian, but wondering if that will reset my 5 year waiting period for withdrawals from this ROTH.  Can I split the ROTH and move half of its holdings to another Custodian with half remaining at eTrade and not have to create a new ROTH account with a new 5 year waiting period?

[macuser_22]

The 5 year clock starts when you establish ANY Roth IRA.   If you have has a Roth for 7 years then it has been met.  You can always withdrew your own prior contributions anytime, only the earnings are subject to tax.

For tax purposes you only have one Roth IRA that is the aggravate total of all Roth accounts.   Any Roth contributions apply collectively to all Roth accounts.

The only exception is if you convert a Traditional IRA to a Roth.  Each conversion has it's own 5 year clock.