大家帮忙看一下这个说法对吗？

今天手机的google页面推了一篇有关Backdoor Roth IRA 的文章，其中有下面这么一段话，说每年需要一个新的Roth IRA account.  我问了ChatGPT，又说不需要。是我对下面的话理解有误吗？  谢谢。

https://www.kiplinger.com/retirement/how-a-backdoor-roth-ira-works-and-drawbacks

The tax-free accumulation is the obvious attraction. But it comes with a relatively high administrative burden: Each year’s contribution has to be created as a separate Roth IRA account, meaning that if you make contributions for the next 20 years, you’ll be juggling 20 separate Roth IRA accounts.