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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This article is about the color. For other uses, see Cobalt blue (disambiguation) . Cobalt blue is a blue pigment made by sintering cobalt(II) oxide with alumina at 1200 Â°C. Chemically, cobalt blue pigment is cobalt(II) oxide-aluminium oxide, or cobalt(II) aluminate, CoAl 2 O 4.Cobalt blue is lighter and less intense than the (iron-cyanide based) pigment Prussian blue.obalt blue is a blue pigment made by sintering cobalt(II) oxide with alumina at 1200 Â°C.