When can I withdraw from my Roth IRA without restrictions?

Below are the periods of time that you can withdraw from a Roth IRA without restrictions:

• Regular contributions can be withdrawn tax-free and penalty-free at any time
• After the account has been open five tax years, earnings can be withdrawn tax-free and penalty-free for any of these reasons:
  • Age 59½
  • Disability, death, or
  • A first-time home purchase*

(*Lifetime limit for exemption on first-time home purchase is $10,000.)