Disability distribution from a Roth

[Guest hyper]

Is there any exception to the 5 year rule for Roth 401(k) Contributions in the case of disability ?

In other words, if I have not completed 5 years of participation since my first roth contribution and I take a distribution due to disability, will the income on my roth account be taxed?

I can not find an exception to the 5 year rule, so I think it would be taxed.

[masteff]

The IRS publications clearly use the word "and"... 5-years and one of the following: age 59.5+, disabled, death, or first-time homebuyer. (page 63, pub 590 http://www.irs.gov/pub/irs-pdf/p590.pdf )

[Guest hyper]

My thoughts exactly. Thanks.

[Guest hyper]

Masteff:

I replied before I looked at the attached publication. The publication you refer to is for IRA's, not 401(k) Plans.

I think 1.402A-1 Q&A 2 says the same thing, must have 5 years of participation and either 59 1/2, death or disability.