# Roth Conversion Clock Starts Late

> A 64-year-old's Roth conversion at $100,000 triggers a five-year tax clock that makes growth taxable until age 67
- Title: Roth Conversion Clock Starts Late · 24/7 Wall St. | Shortify
- Summary: A 64-year-old's Roth conversion at $100,000 triggers a five-year tax clock that makes growth taxable until age 67 Roth conversions start a five-year clock…
- Keywords: roth conversion, tax clock, traditional ira, roth ira, five-year rule, taxable withdrawal, conversion timing, roth 401k, qualified distribution, tax-free withdrawal, Roth, Conversion
- Source: 24/7 Wall St. — https://247wallst.com/personal-finance/2026/09/21/he-opened-his-first-roth-at-64-with-a-100000-conversion-at-67-the-growth-was-still-taxable-to-withdraw-because-the-five-year-clock-started-late
- Author: David Beren
- Published: 2026-09-21T15:41:51+00:00
- Read time: 1 min
- Topics: roth conversion, tax clock, traditional ira, roth ira, five-year rule, taxable withdrawal, conversion timing, roth 401k, qualified distribution, tax-free withdrawal
## Roth Conversion Timing
A 64-year-old converts $100,000 from a traditional IRA to a Roth, paying the tax bill. The account appears tax-free but growth becomes taxable later.

> Everyone should convert at least a minimum amount of money from an IRA to a Roth. $1 is fine with Fidelity.
## The Five-Year Clock
The qualification clock starts on January 1 of the tax year of the first conversion and runs for five years before growth becomes tax-free.
## Why Age Isn't Enough
Reaching 59 and a half satisfies the age requirement but not the five-year clock, so growth remains taxable until the clock completes.
## Withdrawal Order Rules
Contributions and converted principal are tax-free at any age, but earnings become taxable once the five-year clock completes.
## The $1 Trick
Converting a small amount early starts the five-year clock for all future Roth dollars, avoiding taxable growth later.
## Inherited Roths
Beneficiaries inherit the original owner's five-year holding period for tax-free distributions if the decedent held the Roth for more than five years.
## Roth 401k Clocks
Roth 401(k) accounts have separate clocks from Roth IRAs, so rolling them into a Roth IRA does not transfer the holding period.
## Opening a Roth Now
Opening a Roth account at 45 avoids the taxable growth problem entirely, while waiting until 60 shortens the clock window.
## Key takeaway

Roth conversions start a five-year clock from the tax year of the first conversion, so growth remains taxable until the clock completes