regarding withdrawals from a roth IRA: A-THERE ARE MINIMUM WITHDRAWAL REQUIREMENTS FOR A ROTH IRA B-ROTH IRA WITHDRWALS ARE TAXABLE IF MADE AFTER THE FIVE-TAX YEAR PERIOD BEGINNING WITH THE FIRST TAX YEAR IN WHICH A ROTH CONTRIBUTION WAS MADE C-ROTH WITHDRAWALS ARE DEEMED TO FIRST COME FROM CONTRIBUTIONS FOLLOWED BY EARNINGS D-WITHDRAWALS THAT FAIL TO MEET THE FIVE-YEAR HOLDING PERIOD REQUIREMENT ARE NOT TAXABLE TO THE EXTENT THEY DO NOT EXCEED EARNINGS