I'm a "qualified plan" guy - so, pardon my Roth IRA ignorance - but, then, that's what these forums are for, right?
Individual ("recipient") is to receive half of her ex-spouse's Roth IRA incident to a divorce (part of the court-ordered property settlement).
Is the start date for the "5-year clock" for the recipient the same as the original Roth IRA owner's? In addition, if the recipient is disabled, can the transferred Roth IRA be distributed as a tax-free "qualified distribution"? Or, is it far less or (more than likely) far more complicated than this?
Thanks for any and all input.