What Is A Roth Retirement Plan? 
A roth retirement plan is a plan that receives non-income deducted contributions . These non-income deducted contribution grow tax free and can be withdrawn from the plan without an income tax implication as long as the plan has been in force , or an individual has been a member of the plan for at least five years . Additionally , roth retirement plans use a first-in first-out -LRB- FIFO -RRB- distribution . This means that one can withdraw their basis from the plan before they must withdraw any gain . 