A client contributes to a Roth IRA. Which statement is correct?

a.Contributions are tax-deductible and withdrawals are always taxed
b.Earnings are taxed annually
c.Required minimum distributions begin at age 59.5
d.Contributions are made with after-tax dollars, and qualified distributions are tax-free

解析

Roth IRA contributions are made with after-tax dollars, so qualified distributions of both contributions and earnings are tax-free. There are no lifetime required minimum distributions for the original owner. This makes Roths attractive for investors expecting higher future tax rates.

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