A qualified distribution from a Roth IRA is tax-free and penalty-free, provided that the five-year aging requirement has been satisfied and one of the following conditions is met: 1  Over age 59Â½. 2  Death or disability. 3  Qualified first-time home purchase.
2017 Onondaga Cave tours. 1  Public tours are offered April 14 through Oct. 15 at scheduled times throughout the day, depending on the season and available staffing. 2  At a minimum, tours are offered every two hours from 10 a.m. to 4 p.m. 3  School group tours can be scheduled in advance for visits April 7 through Oct. 15.
Gonda Building. The Gonda Building is the newest addition to the Mayo Clinic Complex. It opened in 2001 and will primarily house outpatient services but will be adaptable for other uses. The Gonda Building, located at the heart of the downtown Rochester campus, opened in October 2001. It is the centerpiece of the most extensive building program in Mayo Clinic history.