The 5 Year Roth Clock

[Guest Mart89in]

If separate accounts are no longer required for Roth Conversions and Roth Contributions, how is the 5 year distribution period determined for subsequent yearly contributions when the conversion was made in 1998?

[BPickerCPA]

Annual contributions come out first, conversions come out next, in order of the conversion, income comes out last.

Every time you make another annual contribution, that goes to the "head of the line".