I reviewed what you sent and understand. But what I sent seems to directly contradict what I sent earlier:
Distributions from Roth IRA are excludable from your Massachusetts grosss-income if the IRA is held for 5 years and it meets 1 of the following conditions:
* You were at least 59 and a half years old when it was distributed
* You are disabled
* The distribution is made to a beneficiary or your estate on or after your date of death
* The distribution is paying for a qualified first time homebuyer expense (up to $10,000)
I appreciate your time on this. I will have to work out this contradiction in my mind on my own.
