An SEPP 72(t) withdrawal doesn't fill any of the "qualified distribution" conditions at the bottom of the page. The earnings are taxable. I have to disagree. Qualified SEPP withdrawls are tax free and penalty from a Roth IRA. Your link doesn't discuss SEPP options. This one does, and I'm sure there are many more.http://www.investopedia.com/university/retirementplans/rothira/rothira3.asp--whyohwhyoh
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