Final answer:
A participant who is at least age 59 1/2 can make a tax-free qualified withdrawal from a Roth IRA after a five-year holding period.
Step-by-step explanation:
A) True
A participant who is at least age 59 1/2 can make a tax-free qualified withdrawal from a Roth IRA after a five-year holding period. This means that if someone opens a Roth IRA and holds it for at least five years and is at least 59 1/2 years old, they can withdraw money from the account without paying taxes on it.