Roth IRA 5-year aging rule

All Roth IRA contributions are subject to a cooldown period. So if you contribute funds to a Roth IRA in or near retirement, be sure to plan for not being able to access that money for at least five years. If you do withdraw before then, you’ll be subject to a 10% early withdrawal penalty.

The Roth IRA 5-year aging rule is a set of regulations that governs the tax treatment of withdrawals from Roth IRAs. There are actually three different 5-year rules, depending on the type of withdrawal:

Fidelity: Roth IRA 5-year aging rule

Investopedia: Roth IRA Required Minimum Distributions (RMDs)