When f(x), L, x, and a are real numbers, the distance between two numbers is the absolute value of the difference of the two. Thus, when we say f(x) is close to L we mean | f ( x ) â L | {\displaystyle |f(x)-L|} is small. When we say that x and a are close, we mean that | x â a | {\displaystyle |x-a|} is small.
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. 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.
Your required minimum distribution is the minimum amount you must withdraw from your account each year. You generally have to start taking withdrawals from your IRA, SEP IRA, SIMPLE IRA, or retirement plan account when you reach age 70Â½.Roth IRAs do not require withdrawals until after the death of the owner.our required minimum distribution is the minimum amount you must withdraw from your account each year. You generally have to start taking withdrawals from your IRA, SEP IRA, SIMPLE IRA, or retirement plan account when you reach age 70Â½. Roth IRAs do not require withdrawals until after the death of the owner.