Their is no concept of an annuity with the complete and one time distribution of a Roth IRA. When you sell a rental property, you go from having a rental property to having cash. When you do a one time complete distribution from all Roth accounts,, you go from haiving Roth accounts to having cash. If more money was put into the Roth then is distributed out, the IRS recognizes this as a loss. How can you have a loss without a disposition?
