Section 14-44-43 - Distributions from the designated Roth account(a) A distribution from the designated Roth account is a qualified distribution if the distribution occurs at least five years after the year of the participant's first designated Roth and is made:(1) On or after attainment of age 59 1/2 years;(2) On account of the employee's disability; or(3) On or after the employee's death.(b) A qualified distribution may be rolled over to another designated Roth account only in a direct rollover.(c) A distribution request shall be filed in accordance with section 14-44-22.[Eff and comp 10/7/2023] (Auth: HRS § 88E-3) (Imp: HRS § 88E-3)