ROTH IRA's and 5 year penalty clock

[kpangelinan]

I have a client who has held a roth for over 5 years. I want to roll her money into a roth account that I control, but she will want to withdraw the money in 3 years for a first time home buyer's house. So if I rollover her roth to my account, will that restart her 5 year clock for earnings penalty?

[snowshine]

No, it is from the time har original Roth is first set up. Besides, she can always take out her basis tax and penalty free.