The distribution of earnings from Roth 401(k) employee contributions is tax free if which of the following tests is(are) met?

1. The distribution must be made after a five-year period from the date of the first regular contribution to the Roth 401(k) plan.
2. The distribution is made after the date on which the participant has attained age 62 or becomes disabled, or it is made to a beneficiary of a deceased participant.

	II only
	Both I and II
	I only
	Neither I nor II