The Three Five-Year RulesThere are three different versions of the five-year rule, each based on how you fund or receive your Roth portfolio. Roth ContributionsThis version applies to earnings from contributions, meaning earned income subject to the annual IRA contribution limit. You must wait five years from when you first fund a Roth account before taking distributions from any Roth portfolio. Remember, a financial advisor can help you complete a Roth conversion, which can be especially helpful if you're not eligible to contribute to a Roth IRA directly. Roth InheritanceWhen you inherit a Roth portfolio, depending on your beneficiary status, you may be required to withdraw all assets within five years of the original owner's death.