I am 75 years old. I’ve had a Roth for many years with a present value of over 150,000 consisting of dividend paying ETFs, I have an IRA with Stock ETFs valued at about 20,000. I want to do a Roth conversion from my IRA to my Roth of about 10,000 dollars in dividend paying ETF shares. I know I will get a 10-99 for my conversion for which I will add to taxable income. Shortly after the conversion, I intend to withdraw 1,000 dollars of total dividends per month from my Roth. Other than the 10-99 tax for the conversion are my Roth distributions tax free? Or does the 5 year rule somehow complicate my analysis?