When you or your beneficiary receives distributions from your Roth pay deferral account, you will generally not owe income taxes on the contributions or the earnings, to the extent that the distribution is "qualified." A Roth pay deferral distribution is qualified if it is made after a five-tax-year period of participation, and is made on or after the date on which you attain age 59-1/2, die, or become disabled. Your five-tax-year period of participation begins on the first day of your tax year for which you first elected to make Roth pay deferrals to the Plan or a Roth In-Plan Conversion, and ends when five consecutive tax years have been completed (but also may include certain periods attributable to amounts rolled over to your Roth pay deferral account). The Plan administrator will keep track of your five-tax-year period of participation, and you can find information about whether you have met the requirement by contacting Vanguard (see "Contacting Vanguard" for more information).