| Ordering Rules | |
 The order in which Roth IRA assets are distributed. Assets are distributed from a Roth IRA in the following order: 1. IRA participant contributions 2. Taxable conversions 3. Non-taxable conversions 4. Earnings |
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 This set of rules is used to determine the applicable tax treatment of a non-qualified Roth IRA distribution. Additionally, under the aggregation and ordering rules, all of an individual's Roth IRAs are treated as a single account. |
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 Tax Treatment Of Roth IRA Distributions - Learn the requirements for withdrawing funds tax and penalty free. Roth Or Traditional IRA...Which Is The Better Choice? - To answer this question, you need to consider several factors, which we outline here. |
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