State of Tennessee Deferred Compensation Program 401(k ...

If you take a distribution of your Roth 401(k) contributions before age 59½, death, disability retirement, or the five-year period beginning with your first Roth 401(k) contribution, you will pay income taxes plus a 10% penalty tax on any earnings that are distributed. There is no income or penalty tax due on qualified distributions of Roth 401(k) ................
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