Which of the following statements most accurately describes the tax treatment of contributions to and distributions from a Roth IRA?

1. Contributions are made with pretax dollars.
2. A withdrawal from the account will not be subject to tax if the account has been established for at least three years and the funds (up to $10,000) are being used for a first-time home purchase.
3. Distributions are not taxable if they are attributable to disability and the account has been established for at least five years.
4. If the account has been open for at least five years and the account owner is age 59, distributions are penalty free and income tax free.

	II, III, and IV
	III and IV
	I only
	I, II, and III