Regarding withdrawals from a Roth IRA:

There are minimum withdrawal requirements for a Roth IRA.

Roth IRA withdrawals are taxable if made after the five-tax-year period beginning with the first tax year in which a Roth contribution was made.

Roth withdrawals are deemed to first come from contributions followed by earnings.

Withdrawals that fail to meet the five-year holding period requirement are not taxable to the extent they do not exceed earnings.