The order in which Roth IRA assets are distributed. Assets are distributed from a Roth IRA in the following order:1. IRA participant contributions 2. Taxable conversions3. Non-taxable conversions4. Earnings This set of rules is used to determine the applicable tax treatment of a nonqualified Roth IRA distribution. Under the aggregation and ordering rules, all of an individual's Roth IRAs are treated as a single account.