What are the tax advantages of a Roth IRA?

Here is a list of some of the tax advantages of a Roth IRA:

• Earnings are tax deferred and withdrawals are tax-free if the account is open for five tax years and withdrawals are for a qualified reason (age 59½, disability, death, or a first-time home purchase)
• Not required to start withdrawals at age 70 1/2.