Roth IRA contributions may be withdrawn at any time without additional tax or penalty. Roth IRA earnings can be withdrawn tax-free after age 59½, if you’ve held the account for at least five years. The IRS maintains a list of exceptions to these early withdrawal rules.

*Generally, you can't do more than one rollover from the same IRA within a 1-year period. The once per year rule does not apply to, Roth conversions, trustee-to-trustee transfers, IRA-to-employer plan rollovers, employer plan-to-IRA rollovers, or employer plan-to-employer plan rollovers.