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Many of the commercial health plans and managed care organizations are now providing coverage benefits for the cochlear implant procedure, processor and related services.

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You're generally not taxed or penalized when you withdraw your Roth IRA contributions and earnings.

However, if your Roth IRA account is not at least 5 years old or if you're not yet 59 ½ years old, the earnings portion of the withdrawal may be subject to taxes and a 10% penalty, unless an exception applies.

It occurs at least five years after the Roth IRA owner established and funded his or her first Roth IRA*. It is distributed under one of the following circumstances: *For this purpose, all Roth IRAs of an individual are counted for determining the five-year period.

For example, if an individual established a Roth IRA at ABC Brokerage in 2012, and established a second Roth IRA at XYZ Brokerage in 2013, the five-year period begins year 2012.

Prior to 1998, individuals who wanted to fund an IRA could make either a deductible or nondeductible contribution to a Traditional IRA, but distributions from Traditional IRAs are generally treated as ordinary income and may be subject to income tax as well as an additional early-distribution penalty if the withdrawal occurs while the IRA owner is under the age of 59.5.Withdrawals made before this age are considered early distributions and may be subject to the 10% penalty.Although the IRS imposes the 10% early withdrawal penalty to dissuade IRA participants from using their savings before retirement, this penalty is only applied to the withdrawal of taxable funds.You must make sure the eligible student attends an IRS-approved institution.This is any college, university, vocational school or other postsecondary facility that meets federal student aid program requirements.In addition to owing any tax that might be due on the money, you could face a 10 percent penalty on the amount.