I was just looking over the current Roth regulations and it is not a pretty picture for persons retiring early. With a few exceptions, you can't take any earnings out before 59 1/2 tax/penalty free. With a regular IRA, you can take distributions penalty free if they are made in "substantially equal payments over your lifetime" at any age. (Of course, the tax is still due). I plan on retiring way before 59 1/2, so the Roth won't be a part of my portfolio.rustedSoul
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