What is a 'Qualified Distribution'

Distributions made from a Roth IRA that are tax and penalty free. In order to be a qualified distribution, the following two requirements must be met:

1) It must occur at least five years after the Roth IRA owner established and funded his/her first Roth IRA

2) At least one of the following requirements must be met:

a) The Roth IRA holder must be at least age 59.5 when the distribution occurs.
b) Distributed assets limited to $10,000 are used towards the purchase or rebuilding of a first
home for the Roth IRA holder or a qualified family member.
c) The distribution occurs after the Roth IRA holder becomes disabled.
d) The assets are distributed to the beneficiary of the Roth IRA holder after his/her death.

Explaining 'Qualified Distribution'

Distributions that do not meet the above criteria are considered non-qualified and may be subject to income tax and early distribution penalties.

Further Reading

Reactions of the Spanish capital market to qualified audit reports
www.tandfonline.com [PDF]
… items, tangible goods and services), as well as for different distribution channels, differ … Some 266 articles, however, qualified as replications with extensions … The contrast between the proportion of extensions for the accounting, economics, finance, and management areas was …

[J]' src='/thumbnails/?img=http%3A%2F%2Fen.cnki.com.cn%2FArticle_en%2FCJFDTotal-KXJC201003008.htm' />Qualified Audit Opinion Analysis [J]
en.cnki.com.cn [[J]' href='https:/api.miniature.io/pdf?url=en.cnki.com.cn%2FArticle_en%2FCJFDTotal-KXJC201003008.htm'>PDF]
… items, tangible goods and services), as well as for different distribution channels, differ … Some 266 articles, however, qualified as replications with extensions … The contrast between the proportion of extensions for the accounting, economics, finance, and management areas was …

Testing for nonlinear unit roots in the presence of a structural break with an application to the qualified PPP during the 1997 Asian financial crisis
onlinelibrary.wiley.com [PDF]
… items, tangible goods and services), as well as for different distribution channels, differ … Some 266 articles, however, qualified as replications with extensions … The contrast between the proportion of extensions for the accounting, economics, finance, and management areas was …

A stochastic dominance analysis of the issuance of qualified opinions
search.proquest.com [PDF]
… items, tangible goods and services), as well as for different distribution channels, differ … Some 266 articles, however, qualified as replications with extensions … The contrast between the proportion of extensions for the accounting, economics, finance, and management areas was …

Qualified audit reports and costly contracting
link.springer.com [PDF]
… items, tangible goods and services), as well as for different distribution channels, differ … Some 266 articles, however, qualified as replications with extensions … The contrast between the proportion of extensions for the accounting, economics, finance, and management areas was …

The economics of small business finance: The roles of private equity and debt markets in the financial growth cycle
www.sciencedirect.com [PDF]
… items, tangible goods and services), as well as for different distribution channels, differ … Some 266 articles, however, qualified as replications with extensions … The contrast between the proportion of extensions for the accounting, economics, finance, and management areas was …

Using experimental economics to measure social capital and predict financial decisions
www.aeaweb.org [PDF]
… items, tangible goods and services), as well as for different distribution channels, differ … Some 266 articles, however, qualified as replications with extensions … The contrast between the proportion of extensions for the accounting, economics, finance, and management areas was …

Q&A About Qualified Distribution