Common use of Qualified Distributions Clause in Contracts

Qualified Distributions. Qualified distributions from your ▇▇▇▇ ▇▇▇ (both the contributions and earnings) are not included in your income. A qualified distribution is a distribution which is made after the expiration of the five-year period beginning January 1 of the first year for which you made a contribution to any ▇▇▇▇ ▇▇▇ (including a conversion from a Traditional IRA), and is made on account of one of the following events. • Attainment of age 59½ • Disability • First-time homebuyer purchase • Death For example, if you made a contribution to your ▇▇▇▇ ▇▇▇ for 2007, the five-year period for determining whether a distribution is a qualified distribution is satisfied as of January 1, 2012.

Qualified Distributions. Qualified distributions from your ▇▇▇▇ ▇▇▇ (both the contributions and earnings) are not included in your income. A qualified distribution is a distribution which that is made after the expiration of the five-year period beginning January 1 of the first year for which you made a contribution to any ▇▇▇▇ ▇▇▇ (including a conversion from a Traditional IRA), and is made on account of one of the following events. • Attainment of age 59½ • Disability • First-time homebuyer purchase • Death For example, if you made a contribution to your ▇▇▇▇ ▇▇▇ for 20072015, the five-year period for determining whether a distribution is a qualified distribution is satisfied as of January 1, 20122020.

Qualified Distributions. Qualified distributions from your ▇▇▇▇ ▇▇▇ (both the contributions and earnings) are not included in your income. A qualified distribution is a distribution which that is made after the expiration of the five-year period beginning January 1 of the first year for which you made a contribution to any ▇▇▇▇ ▇▇▇ (including a conversion from a Traditional IRA), and is made on account of one of the following events. • Attainment of age 59½ • Disability • First-time homebuyer purchase • Death For example, if you made a contribution to your ▇▇▇▇ ▇▇▇ for 2007, the five-year period for determining whether a distribution is a qualified distribution is satisfied as of January 1, 2012.

Qualified Distributions. Qualified distributions from your ▇▇▇▇ ▇▇▇ (both the contributions and earnings) are not included in your income. A qualified distribution is a distribution which that is made after the expiration of the five-year period beginning January 1 of the first year for which you made a contribution to any ▇▇▇▇ ▇▇▇ (including a conversion from a Traditional IRA▇▇▇), and is made on account of one of the following events. • Attainment of age 59½ • Disability • First-time homebuyer purchase • Death For example, if you made a contribution to your ▇▇▇▇ ▇▇▇ for 2007, the five-year period for determining whether a distribution is a qualified distribution is satisfied as of January 1, 2012.

Qualified Distributions. Qualified distributions from your ▇▇▇▇ ▇▇▇ (both the contributions and earnings) are not included in your income. A qualified distribution is a distribution which that is made after the expiration of the five-year five‐year period beginning January 1 of the first year for which you made a contribution to any ▇▇▇▇ ▇▇▇ (including a conversion from a Traditional IRA), and is made on account of one of the following events. • Attainment of age 59½ • Disability • First-time First‐time homebuyer purchase • Death For example, if you made a contribution to your ▇▇▇▇ ▇▇▇ for 20072015, the five-year five‐year period for determining whether a distribution is a qualified distribution is satisfied as of January 1, 20122020.

Qualified Distributions. Qualified distributions from your ▇▇▇▇ ▇▇▇ (both the contributions and earnings) are not included in your income. A qualified distribution is a distribution which that is made after the expiration of the five-year period beginning January 1 of the first year for which you made a contribution to any ▇▇▇▇ ▇▇▇ (including a conversion from a Traditional IRA▇▇▇), and is made on account of one of the following events. • Attainment of age 59½ • Disability • First-time homebuyer purchase • Death For example, if you made a contribution to your ▇▇▇▇ ▇▇▇ for 20072015, the five-year period for determining whether a distribution is a qualified distribution is satisfied as of January 1, 20122020.

Qualified Distributions. Qualified distributions from your ▇▇▇▇ ▇▇▇ (both the contributions and earnings) are not included in your income. A qualified distribution is a distribution which is made after the expiration of the five-year period beginning January 1 of the first year for which you made a contribution to any ▇▇▇▇ ▇▇▇ (including a conversion from a Traditional IRA), and is made on account of one of the following events. • Attainment : attainment of age 59½ • Disability • First-time homebuyer 59½, disability, the purchase • Death of a first home, or death. For example, if you made a contribution to your ▇▇▇▇ ▇▇▇ for 20071998, the five-five- year period for determining whether a distribution is a qualified distribution is satisfied as of January 1, 20122003.

Qualified Distributions. Qualified distributions from your ▇▇▇▇ ▇▇▇ (both the contributions and earnings) are not included in your income. A qualified distribution is a distribution which that is made after the expiration of the five-year period beginning January 1 of the first year for which you made a contribution to any ▇▇▇▇ ▇▇▇ (including a conversion from a Traditional IRA), IRA or a rollover from an employer-sponsored retirement plan) and is made on account of one of the following events. • Attainment of age 59½ • Disability • First-time homebuyer purchase • Death For example, if you made a contribution to your ▇▇▇▇ ▇▇▇ for 20072015, the five-year period for determining whether a distribution is a qualified distribution is satisfied as of January 1, 20122020.

Qualified Distributions. Qualified distributions from your ▇▇▇▇ ▇▇▇ (both the contributions and earnings) are not included in your income. A qualified distribution is a distribution which is made after the expiration of the five-year period beginning January 1 of the first year for which you made a contribution to any ▇▇▇▇ ▇▇▇ (including a conversion from a Traditional IRA), and is made on account of one of the following events. : • Attainment attainment of age 59½ 59½, • Disability disability, • First-time homebuyer the purchase of a first home, or • Death death. For example, if you made a contribution to your ▇▇▇▇ ▇▇▇ for 20071998, the five-five- year period for determining whether a distribution is a qualified distribution is satisfied as of January 1, 20122003.

Qualified Distributions. Qualified distributions from your ▇▇▇▇ ▇▇▇ (both the contributions and earnings) are not included in your excluded from gross income. A qualified distribution is a distribution which that is made after the expiration of the five-year period period, beginning January 1 of with the first year for in which you made a any contribution to any a ▇▇▇▇ ▇▇▇ (including a conversion from a Traditional IRA), ▇▇▇) and is made on account of one of the following events. : • Attainment of age 59½ • Disability Your disability • First-time homebuyer The purchase of a first home up to the $10,000 lifetime limit • Death Your death For exampleinstance, if you made make a contribution to your ▇▇▇▇ ▇▇▇ for 20072000, the five-year period requirement for determining whether a distribution is a qualified distribution is will be satisfied as of January 1, 20122005.

Qualified Distributions. Qualified distributions from your ▇▇▇▇ ▇▇▇ (both the contributions and earnings) are not included in your income. A qualified distribution is a distribution which that is made after the expiration of the five-year five‐year period beginning January 1 of the first year for which you made a contribution to any ▇▇▇▇ ▇▇▇ (including a conversion from a Traditional IRA▇▇▇), and is made on account of one of the following events. •  Attainment of age 59½ •  Disability • First-time  First‐time homebuyer purchase •  Death For example, if you made a contribution to your ▇▇▇▇ ▇▇▇ for 2007, the five-year five‐year period for determining whether a distribution is a qualified distribution is satisfied as of January 1, 2012.

Qualified Distributions. Qualified distributions from your ▇▇▇▇ ▇▇▇ (both the contributions and earnings) are not included in your income. A qualified distribution is a distribution which that is made after the expiration of the five-year period beginning January 1 of the first year for which you made a contribution to any ▇▇▇▇ ▇▇▇ (including a conversion from a Traditional IRA), and is made on account of one of the following events. • Attainment of age 59½ • Disability • First-time homebuyer purchase • Death For example, if you made a contribution to your ▇▇▇▇ ▇▇▇ for 20072015, the five-year period for determining whether a distribution is a qualified quali- fied distribution is satisfied as of January 1, 20122020.

Qualified Distributions. Qualified distributions from your ▇▇▇▇ ▇▇▇ (both the contributions and earnings) are not included includ- ed in your income. A qualified distribution is a distribution which that is made after the expiration of the five-year period beginning January 1 of the first year for which you made a contribution to any ▇▇▇▇ ▇▇▇ (including a conversion from a Traditional IRA), and is made on account of one of the following events. • Attainment of age 59½ • Disability • First-time homebuyer purchase • Death For example, if you made a contribution to your ▇▇▇▇ ▇▇▇ for 20072015, the five-year period for determining whether a distribution is a qualified distribution is satisfied as of January 1, 20122020.

Qualified Distributions. Qualified distributions from your ▇▇▇▇ ▇▇▇ (both the contributions and earnings) are not included in your income. A qualified distribution is a distribution which that is made after the expiration of the five-year period beginning January 1 of the first year for which you made a contribution to any ▇▇▇▇ ▇▇▇ (including a conversion from a Traditional IRA), and is made on account of one of the following events. •  Attainment of age 59½ •  Disability •  First-time homebuyer purchase •  Death For example, if you made a contribution to your ▇▇▇▇ ▇▇▇ for 2007, the five-year period for determining whether a distribution is a qualified distribution is satisfied as of January 1, 2012.

Qualified Distributions. Qualified distributions from your ▇▇▇▇ ▇▇▇ (both the contributions and earnings) are not included in your excluded from gross income. A qualified distribution is a distribution which that is made after the expiration of the five-year period period, beginning January 1 of with the first year for in which you made a any contribution to any a ▇▇▇▇ ▇▇▇ (including a conversion from a Traditional IRA), ) and is made on account of one of the following events. • : > Attainment of age 59½ • Disability • First-time homebuyer > Your disability > The purchase • Death of a first home up to the $10,000 lifetime limit > Your death For exampleinstance, if you made make a contribution to your ▇▇▇▇ ▇▇▇ for 20072000, the five-year period requirement for determining whether a distribution is a qualified distribution is will be satisfied as of January 1, 20122005.

Qualified Distributions. Qualified distributions from your ▇▇▇▇ ▇▇▇ (both the contributions and earnings) are not included includ- ed in your income. A qualified distribution is a distribution which that is made after the expiration of the five-year period beginning January 1 of the first year for which you made a contribution to any ▇▇▇▇ ▇▇▇ (including a conversion from a Traditional IRA), and is made on account of one of the following events. • Attainment of age 59½ • Disability • First-time homebuyer purchase • Death For example, if you made a contribution to your ▇▇▇▇ ▇▇▇ for 2007, the five-year period for determining whether a distribution is a qualified distribution is satisfied as of January 1, 2012.

Qualified Distributions. Qualified distributions from your ▇▇▇▇ ▇▇▇ (both the contributions and earnings) are not included in your income. A qualified distribution is a distribution which is made after the expiration of the five-year period beginning January 1 of the first year for which you made a contribution to any ▇▇▇▇ ▇▇▇ (including a conversion from a Traditional IRA▇▇▇), and is made on account of one of the following events. • Attainment : attainment of age 59½ • Disability • First-time homebuyer 59½, disability, the purchase • Death of a first home, or death. For example, if you made a contribution to your ▇▇▇▇ ▇▇▇ for 20071998, the five-five- year period for determining whether a distribution is a qualified distribution is satisfied as of January 1, 20122003.

Qualified Distributions. Qualified distributions from your ▇▇▇▇ ▇▇▇ (both the contributions and earnings) are not included in your income. A qualified distribution is a distribution which is made after the expiration of the five-year period beginning January 1 of the first year for which you made a contribution to any ▇▇▇▇ ▇▇▇ (including a conversion from a Traditional IRA▇▇▇), and is made on account of one of the following events. • Attainment of age 59½ • Disability • First-time homebuyer purchase • Death For example, if you made a contribution to your ▇▇▇▇ ▇▇▇ for 2007, the five-year period for determining whether a distribution is a qualified distribution is satisfied as of January 1, 2012.

Qualified Distributions. Qualified distributions from your ▇▇▇▇ ▇▇▇ (both the contributions and earnings) are not included includ- ed in your income. A qualified distribution is a distribution which that is made after the expiration of the five-year period beginning January 1 of the first year for which you made a contribution to any ▇▇▇▇ ▇▇▇ (including a conversion from a Traditional IRA), and is made on account of one of the following events. • Attainment of age 59½ 59½, • Disability Disability, • First-time homebuyer The purchase of a first home, or • Death Death. For example, if you made a contribution to your ▇▇▇▇ ▇▇▇ for 2007, the five-year period for determining whether a distribution is a qualified distribution is satisfied as of January 1, 2012.

Qualified Distributions. Qualified distributions from your ▇▇▇▇ ▇▇▇ (both the contributions and earnings) are not included in your income. A qualified distribution is a distribution which is made after the expiration of the five-year period beginning January 1 of the first year for which you made a contribution to any ▇▇▇▇ ▇▇▇ (including a conversion from a Traditional IRA▇▇▇), and is made on account of one of the following events. : • Attainment attainment of age 59½ 59½, • Disability disability, • First-time homebuyer the purchase of a first home, or • Death death. For example, if you made opened a contribution to your ▇▇▇▇ ▇▇▇ for 20072019 and made a contribution to your Account for 2019, the five-year period for determining whether a distribution is a qualified distribution is satisfied as of January 1, 20122024.

Qualified Distributions. Qualified distributions from your ▇▇▇▇ ▇▇▇ (both the contributions and earnings) are not included in your income. A qualified distribution is a distribution which is made after the expiration of the five-year period beginning January 1 of the first year for which you made a contribution to any ▇▇▇▇ ▇▇▇ (including a conversion from a Traditional IRA), and is made on account of one of the following events. : • Attainment attainment of age 59½ 591/2 • Disability disability, • First-time homebuyer the purchase of a first home, or • Death death. For example, if you made a contribution to your ▇▇▇▇ ▇▇▇ for 20071998, the five-five- year period for determining whether a distribution is a qualified distribution is satisfied as of January 1, 20122003.

Qualified Distributions. Qualified distributions from your ▇▇▇▇ ▇▇▇ (both the contributions and earnings) are not included in your income. A qualified distribution is a distribution which is made after the expiration of the five-year period beginning January 1 of the first year for which you made a contribution to any ▇▇▇▇ ▇▇▇ (including a conversion from a Traditional IRA), and is made on account of one of the following events. : • Attainment attainment of age 59½ 59½, • Disability disability, • First-time homebuyer the purchase of a first home, or • Death death. For example, if you made a contribution to your ▇▇▇▇ ▇▇▇ for 20072017, the five-year period for determining whether a distribution is a qualified distribution is satisfied as of January 1, 20122022.

Qualified Distributions. Qualified distributions from your ▇▇▇▇ ▇▇▇ (both the contributions and earnings) are not included in your income. A qualified distribution is a distribution which is made after the expiration of the five-five- year period beginning January 1 of the first year for which you made a contribution to any ▇▇▇▇ ▇▇▇ (including a conversion from a Traditional IRA), and is made on account • disability, • the purchase of one of the following eventsa first home, or • death. • Attainment of age 59½ • Disability • First-time homebuyer purchase • Death For example, if you made a contribution to your ▇▇▇▇ ▇▇▇ for 20072015, the five-five- year period for determining whether a distribution is a qualified distribution is satisfied as of January 1, 20122020.

Qualified Distributions. Qualified distributions from your ▇▇▇▇ ▇▇▇ (both the contributions and earnings) are not included in your income. A qualified distribution is a distribution which is made after the expiration of the five-year five-­‐year period beginning January 1 of the first year for which you made a contribution to any ▇▇▇▇ ▇▇▇ (including a conversion from a Traditional IRA▇▇▇), and is made on account of one of the following events. : • Attainment attainment of age 59½ 59½, • Disability disability, • First-time homebuyer the purchase of a first home, or • Death death. For example, if you made a contribution to your ▇▇▇▇ ▇▇▇ for 20071998, the five-year five-­‐year period for determining whether a distribution is a qualified distribution is satisfied as of January 1, 20122003.

Qualified Distributions. Qualified distributions from your ▇▇▇▇ ▇▇▇ (both the contributions and earnings) are not included in your income. A qualified distribution is a distribution which is made after the expiration of the five-year period beginning January 1 of the first year for which you made a contribution to any ▇▇▇▇ ▇▇▇ (including a conversion from a Traditional IRA▇▇▇), and is made on account of one of the following events. : • Attainment attainment of age 59½ 59½, • Disability disability, • Firstfirst-time homebuyer purchase purchase, or • Death death. For example, if you made a contribution to your ▇▇▇▇ ▇▇▇ for 2007, the five-year period for determining whether a distribution is a qualified distribution is satisfied as of January 1, 2012.

Qualified Distributions. Qualified distributions from your ▇▇▇▇ ▇▇▇ (both the contributions and earnings) are not included in your income. A qualified distribution is a distribution which that is made after the expiration of the five-year period beginning January 1 of the first year for which you made a contribution to any ▇▇▇▇ ▇▇▇ (including a conversion from a Traditional IRA▇▇▇), and is made on account of one of the following events. : • Attainment of age 59½ • Disability • First-time homebuyer purchase • Death For example, if you made a contribution to your ▇▇▇▇ ▇▇▇ for 20072019, the five-year period for determining whether a distribution is a qualified distribution is satisfied as of January 1, 20122024.

Qualified Distributions. Qualified distributions from your ▇▇▇▇ ▇▇▇ (both the contributions and earnings) are not included in your income. A qualified distribution is a distribution which is made after the expiration of the five-year five‐year period beginning January 1 of the first year for which you made a contribution to any ▇▇▇▇ ▇▇▇ (including a conversion from a Traditional IRA), and is made on account of one of the following events. : • Attainment attainment of age 59½ 59½, • Disability disability, • First-time homebuyer the purchase of a first home, or • Death death. For example, if you made opened a contribution to your ▇▇▇▇ ▇▇▇ for 20072019 and made a contribution to your Account for 2019, the five-year five‐year period for determining whether a distribution is a qualified distribution is satisfied as of January 1, 20122024.

Qualified Distributions. Qualified distributions from your ▇▇▇▇ ▇▇▇ (both the contributions and earnings) are not included in your income. A qualified distribution is a distribution which that is made after the expiration of the five-year five‐year period beginning January 1 of the first year for which you made a contribution to any ▇▇▇▇ ▇▇▇ (including a conversion from a Traditional IRA▇▇▇), and is made on account of one of the following events. • Attainment of age 59½ • Disability • First-time First‐time homebuyer purchase • Death For example, if you made a contribution to your ▇▇▇▇ ▇▇▇ for 2007, the five-year five‐year period for determining whether a distribution is a qualified distribution is satisfied as of January 1, 2012.

Qualified Distributions. Qualified distributions from your ▇▇▇▇ ▇▇▇ (both the contributions and earnings) are not included in your income. A qualified distribution is a distribution which is made after the expiration of the five-five- year period beginning January 1 of the first year for which you made a contribution to any ▇▇▇▇ ▇▇▇ (including a conversion from a Traditional IRA), and is made on account Account of one of the following events. : • Attainment attainment of age 59½ 59 1⁄2, • Disability disability, • First-time homebuyer the purchase of a first home, or • Death death. For example, if you made a contribution to your ▇▇▇▇ ▇▇▇ for 20072015, the five-five- year period for determining whether a distribution is a qualified distribution is satisfied as of January 1, 20122020.

Qualified Distributions. Qualified distributions from your ▇▇▇▇ ▇▇▇ (both the contributions and earnings) are not included in your income. A qualified distribution is a distribution which is made after the expiration of the five-year five‐year period beginning January 1 of the first year for which you made a contribution to any ▇▇▇▇ ▇▇▇ (including a conversion from a Traditional IRA), and is made on account of one of the following events. • Attainment :  attainment of age 59½ • Disability • First-time homebuyer 59½,  disability,  the purchase • Death of a first home, or  death. For example, if you made opened a contribution to your ▇▇▇▇ ▇▇▇ for 20072019 and made a contribution to your Account for 2019, the five-year five‐year period for determining whether a distribution is a qualified distribution is satisfied as of January 1, 20122024.

Qualified Distributions. Qualified distributions from your ▇▇▇▇ ▇▇▇ (both the contributions and earnings) are not included in your income. A qualified distribution is a distribution which distribu- tion that is made after the expiration of the five-year period beginning January 1 of the first year for which you made a contribution to any ▇▇▇▇ ▇▇▇ (including a conversion from a Traditional IRA), and is made on account of one of the following follow- ing events. • Attainment of age 59½ • Disability • First-time homebuyer purchase • Death For example, if you made a contribution to your ▇▇▇▇ ▇▇▇ for 20072015, the five-year period for determining whether a distribution is a qualified distribution is satisfied as of January 1, 20122020.

Qualified Distributions. Qualified distributions from your ▇▇▇▇ ▇▇▇ (both the contributions and earnings) are not included in your income. A qualified distribution is a distribution which that is made after the expiration of the five-year period beginning January 1 of the first year for which you made a contribution to any ▇▇▇▇ ▇▇▇ (including a conversion from a Traditional IRA), and is made on account of one of the following events. •  Attainment of age 59½ •  Disability •  First-time homebuyer purchase •  Death For example, if you made a contribution to your ▇▇▇▇ ▇▇▇ for 20072015, the five-year period for determining whether a distribution is a qualified distribution is satisfied as of January 1, 20122020.

Qualified Distributions. Qualified distributions from your ▇▇▇▇ ▇▇▇ (both the contributions and earnings) are not included in your income. A qualified distribution is a distribution which that is made after the expiration of the five-year period beginning January 1 of the first year for which you made a contribution to any ▇▇▇▇ ▇▇▇ (including a conversion from a Traditional IRA), and is made on account of one of the following events. 69164P-QPNA 05/30/2019 • Attainment of age 59½ • Disability • First-time homebuyer purchase • Death For example, if you made a contribution to your ▇▇▇▇ ▇▇▇ for 2007, the five-year period for determining whether a distribution is a qualified distribution is satisfied as of January 1, 2012.

Qualified Distributions. Qualified distributions from your ▇▇▇▇ ▇▇▇ (both the contributions and earnings) are not included in your income. A qualified distribution is a distribution which is made after the expiration of the five-year period beginning January 1 of the first year for which you made a contribution to any ▇▇▇▇ ▇▇▇ (including a conversion from a Traditional IRA), and is made on account of one of the following events. : • Attainment attainment of age 59½ 591⁄2, • Disability disability, • First-time homebuyer the purchase of a first home, or • Death death. For example, if you made a contribution to your ▇▇▇▇ ▇▇▇ for 20071998, the five-five- year period for determining whether a distribution is a qualified distribution is satisfied as of January 1, 20122003.

Qualified Distributions. Qualified distributions from your ▇▇▇▇ ▇▇▇ (both the contributions and earnings) are not included in your income. A qualified distribution is a distribution which that is made after the expiration of the five-year five‐year period beginning January 1 of the first year for which you made a contribution to any ▇▇▇▇ ▇▇▇ (including a conversion from a Traditional IRA), and is made on account of one of the following events. • Attainment of age 59½ • Disability • First-time First‐time homebuyer purchase • Death For example, if you made a contribution to your ▇▇▇▇ ▇▇▇ for 2007, the five-year five‐year period for determining whether a distribution is a qualified distribution is satisfied as of January 1, 2012.

Qualified Distributions. Qualified distributions from your ▇▇▇▇ ▇▇▇ (both the contributions and earnings) are not included in your income. A qualified distribution is a distribution which is made after the expiration of the five-year period beginning January 1 of the first year for which you made a contribution to any ▇▇▇▇ ▇▇▇ (including a conversion from a Traditional IRA▇▇▇), and is made on account of one of the following events. : • Attainment attainment of age 59½ 59½, • Disability disability, • Firstfirst-time homebuyer purchase purchase, or • Death death. For example, if you made a contribution to your ▇▇▇▇ ▇▇▇ for 2007, the five-five- year period for determining whether a distribution is a qualified distribution is satisfied as of January 1, 2012.

Qualified Distributions. Qualified distributions from your ▇▇▇▇ ▇▇▇ (both the contributions and earnings) are not included in your income. A qualified distribution is a distribution which that is made after the expiration of the five-year five‐year period beginning January 1 of the first year for which you made a contribution to any ▇▇▇▇ ▇▇▇ (including a conversion from a Traditional IRA▇▇▇), and is made on account of one of the following events. • Attainment of age 59½ 591⁄2 • Disability • First-time First‐time homebuyer purchase • Death For example, if you made a contribution to your ▇▇▇▇ ▇▇▇ for 2007, the five-year five‐year period for determining whether a distribution is a qualified distribution is satisfied as of January 1, 2012.

Qualified Distributions. Qualified distributions from your ▇▇▇▇ ▇▇▇ (both the contributions and earnings) are not included in your income. A qualified distribution is a distribution which is made after the expiration of the five-year period beginning January 1 of the first year for which you made a contribution to any ▇▇▇▇ ▇▇▇ (including a conversion from a Traditional IRA), and is made on account of one of the following events. : • Attainment attainment of age 59½ 591⁄2, • Disability disability, • First-time homebuyer the purchase of a first home, or • Death death. For example, if you made a contribution to your ▇▇▇▇ ▇▇▇ for 20071998, the five-year period for determining whether a distribution is a qualified distribution is satisfied as of January 1, 20122003.