u/BBBP-wisco

I am trying to understand the Roth Basis rules and how it works in conjunction with rollovers and conversions. Essentially I am planning on retiring before 59.5 and would like to know how much of my Roth IRA is available to me (avoiding penalties).

Here is a hypothetical example that will help me ask my question:

Traditional 401k: $250k
- Earnings: $50k
- Contributions: $200k
Roth 401k: $100k
- Earnings: $10k
- Contributions: $90k
Traditional IRA: $150k
- Earnings: $30k
- Contributions: $120k
Roth IRA: $50k
- Earnings: $5k
- Contributions: $45k

Say I converted/rolled the 401k's and traditional IRA into my Roth IRA. What would my basis in my Roth IRA be, and available to be withdrawn penalty free?

Based on my online research, below is what I interpret my early withdrawal available balance to be, but wanted to see if others disagree?

Roth IRA Basis: $535k
- Roth IRA Contributions: $45k
- Roth 401k Contributions: $90k
- Traditional 401k Conversion: $250k - subject to 5 years
- Traditional IRA Conversion: $150k - subject to 5 years

Here is a hypothetical example that will help me ask my question:

Traditional 401k: $250k
- Earnings: $50k
- Contributions: $200k
Roth 401k: $100k
- Earnings: $10k
- Contributions: $90k
Traditional IRA: $150k
- Earnings: $30k
- Contributions: $120k
Roth IRA: $50k
- Earnings: $5k
- Contributions: $45k

Say I converted/rolled the 401k's and traditional IRA into my Roth IRA. What would my basis in my Roth IRA be, and available to be withdrawn penalty free?

Based on my online research, below is what I interpret my early withdrawal available balance to be, but wanted to see if others disagree?

Roth IRA Basis: $535k
- Roth IRA Contributions: $45k
- Roth 401k Contributions: $90k
- Traditional 401k Conversion: $250k - subject to 5 years
- Traditional IRA Conversion: $150k - subject to 5 years

Roth IRA - Non Qualified Distribution

Roth IRA Basis - Non Qualified Distributions