In determining the taxability of Roth IRA distributions, it is first necessary to determine if the distribution is a qualified distribution or a non-qualified distribution. IRS Publication 590 defines a qualified distribution as one that meets the following conditions:
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Mixed with other metals, cobalt is used in jet engines. It also gives a brilliant blue color to pottery, glass, and tiles. Cobalt forms the core of vitamin B12 and is important in the body for making red blood cells. This metal is found in meat, dairy products, and leafy green vegetables.