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Retirement Planning
Chapter 8: IRAs & Roth IRAs/QUALIFIED DISTRIBUTIONS FROM ROTH IRAs
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Chapter 8: IRAs & Roth IRAs

QUALIFIED DISTRIBUTIONS FROM ROTH IRAs

01.Core Concepts

Qualified Distributions • Income tax-free and avoids the 10% early withdrawal penalty • Must satisfy both tests: 1. The distribution is made after a five taxable year period, and 2. The distribution is on account of the owner attaining age 59½, the owner’s death, disability, or first-time home purchase (maximum $10,000).