A withdrawal from a Roth IRA that is Made on or after the date you become age 59 1/2; or Made to your beneficiary, or to our estate, after you die; or Made to you after you become disabled within the definition of the IRS code; or Used to pay for qualified first-time homebuyer expenses. However, even if one of the qualifications above is met, the distribution is STILL not qualified if it is made within a five tax-year period.