re: Roth IRA early distribution: Principal subject to 10% tax before 5 years?

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Does this make it two separate accounts then?

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The regulations require the contributions and associated earnings to be "accounted seperately".

Whether this is via two accounts, or one account with two sub-accounts, or a statement with a breakdown into two balances, etc, is up to the custodian.

If you roll these things out of yout 401(k), you should be able to roll them seperately (unless you want to make a roth conversion on the employer contribution amounts).