A distribution is qualified if it occurs after the 5-year taxable period during which your contribution was originally deposited to your Roth 401(k) account in your employer’s retirement plan, and the distribution is attributable to your: 1) attainment of age 59 ½, 2) disability or (3) death.  In determining the 5-year taxable period, any deferral contributed in a calendar year, even if it is contributed on the last day of the year, is considered contributed on January 1 of that year.  For example, a Roth 401(k) contribution made any time in 2015 would be considered contributed on January 1, 2015.  If you make your first Roth contribution during 2015, you will satisfy the 5-year requirement on January 1, 2020 with regard to all of your Roth 401(k) source.