For a Roth IRA to have a qualified distribution, the distribution must satisfy a 5-year holding period and meet one of four additional requirements. All of the following are one of the four additional requirements EXCEPT A. Distribution must be used to pay for "qualified first-time homebuyer expenses." B. Distribution must be used to pay for qualified education expenses. C. Distribution must be made to a beneficiary (or the individual's estate) on or after the individual's death. D. Distribution must be attributable to the individual being disabled

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