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I have to disagree. Qualified SEPP withdrawls are tax free and penalty from a Roth IRA. Your link doesn't discuss SEPP options.

The IRS's link DOES mention SEPP - but not in the right place to support your claim. SEPP withdrawals from a Roth IRA are usually taxable.

There is an additional 10% tax that can be applied - SEPP withdrawals dodge THAT.
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