<human>:  Can you please explain what a Roth IRA is?
<bot>: A Roth IRA is a type of individual retirement account (IRA) in the United States that is generally not taxed upon distribution, provided certain conditions are met. Funds placed in a Roth IRA are taxed upfront, meaning they are contributed to the account with money that has already been taxed. Funds from a Roth IRA can be withdrawn at any time without penalty, although contributions cannot be withdrawn without penalty until five years after the account is established.