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a distribution is income and penalty tax-free if made after a five-year holding period, which begins on jnuary 1 of the first year for which a Roth contribution was made and one of the following applies
1. - taxpayer 59 1/2 or older
2. - distribution is due to death or disability
3. eligible fr the first-time homebuyer exception yo 10$ penalty.
certain other rules for amounts converted from Simple or traditional IRA
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