Distribution/withdrawal from Roth after 59 1/2

Can the distribution/withdrawal be in property -- e.g. stocks or bonds?
If yes, what is the cost basis to the Roth IRA owner/beneficiary upon receipt?
If there is an unrealized loss on the stock/bond, I assume it cannot be realized by the Roth IRA owner simply by selling it upon receipt? No loss can be calculated until all of the owner's Roths has been closed?
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Curious why you'd want an in-kind distribution from the Roth? Roth has no RMD requirement, if you want cash, sell it in the Roth and take the cash you need.
You can't deposit stock to an IRA or Roth (excepting the stock converted from tradition to Roth IRA) but withdrawals can be in-mind. Basis is as of the day of withdrawal. Average of hi/lo that day. Joe
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In article ,
Perhaps you believe assets inside an IRA are capital assets and subject to capital gains tax treatment on the resulting gain or loss?
Not so. Your IRA distributions are ordinary income to the extent they exceed basis, and for a Roth IRA which has become Qualified, the tax code treats all distributions as nontaxable.
Basis for a Roth IRA is the total amount contributed or converted.
A Roth IRA becomes qualified when it has been established for at least five years for contributions and the contributor is over age 59 1/2.
The five year clock starts Jan 1 of the first year contributed. There is a separate five year clock for conversions, but once you pass age 59 1/2 this clock is no longer applicable.
For your Roth IRA, if you have distributed all funds of all Roth IRAs, and your total distributions are less than total contributions/conversions, the difference is a potential Schedule A deduction, subject to reduction by 2% of adjusted gross income.
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Arthur Kamlet

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