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Distributions from a Roth IRA are made in a specific order. Assuming there have been no excess contributions, which of the following items is distributed

Distributions from a Roth IRA are made in a specific order. Assuming there have been no excess contributions, which of the following items is distributed LAST?

A. Regular contributions.

B. Earnings on contributions.

C. The taxable portion of any conversions or rollover contributions.

D. The nontaxable portion of any conversions or rollover contributions.

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