Qualified distribution from a Roth IRA must satisfy a five-year holding period and one of four requirements: (1) made on or after age 59½; (2) made to beneficiary on or after individual's death; (3) attributable to being disabled; or (4) used to pay for qualified first-time home buyer expenses.
a distribution to an owner after the
A withdrawal from a Roth IRA that is made at least five years after the owner's first Roth IRA was established AND 1. Made on or after the date its owner becomes age 59½; or 2. Made after the owner's death; or 3. Made after the owner becomes disabled within the definition of tax laws; or 4. Used to pay for qualified first-time homebuyer expenses.