47. Withdrawals from a Roth IRA are
    1. Subject to the required minimum distribution rules.
    2. Taxable if made after the five-tax-year period beginning with the first tax year in which a Roth contribution was made.
    3. Deemed to come first from contributions and then from earnings.
    4. Not taxable to the extent they exceed contributions if the five-year holding period requirement is not met.