What are the withdrawal ordering rules when an individual converts his/her traditional IRA to a Roth IRA and subsequently makes a withdrawal?
An individual must treat all his/her Roth IRA accounts as if there was one big Roth IRA. Therefore, if an individual set up a contributory Roth IRA in the past, the first dollars withdrawn, regardless from which Roth account the money came, are considered contributory dollars and can be taken without tax consequence regardless of age or how long the account(s) has/have been open.
