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Glossary

Roth IRA

An individual retirement account funded with after-tax money whose qualified withdrawals — contributions and earnings — are tax-free.

A Roth IRA is an individual retirement account funded with money you’ve already paid taxes on — and that’s the last tax it ever owes. Qualified withdrawals after age 59½ (with the account open five years) are entirely tax-free: contributions, decades of growth, all of it.

Its distinctive features go beyond the tax treatment. Direct contributions can be withdrawn at any age, tax- and penalty-free, making a funded Roth a legitimate deep-reserve behind an emergency fund. There are no required minimum distributions during the owner’s lifetime, so the account can compound untouched as long as you live — a estate-planning feature the traditional IRA lacks. And tax-free means certain: whatever tax rates look like in 2055, they don’t apply to this account.

The constraints: an annual contribution limit shared with traditional IRAs (IRS-adjusted most years, catch-up from age 50), an income phase-out above which direct contributions are barred (conversions remain legal — the “backdoor” route), and the requirement of earned income to contribute at all.

The value of the tax-free label is quantifiable — for a typical career of contributions it reaches six figures. Put your own numbers on it with the Roth IRA calculator.

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