ERISA-Atty

i concur. It's an inexpensive reminder to file timely. Do the program filing quickly.

i stand corrected. my initial response above was incorrect. the 5 year period under the facts described does start over. apologies.

i disagree; the Roth IRA that accepts the rollover takes on the 5 year period of the 401(k) account. That 401(k) account satisfied the 5 year rule, so the 5 year rule is satisfied once rolled into a Roth IRA - new or existing doesn't matter.