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    On liquidating a

    These lenders will seize the collateral and sell it—often at a significant discount, due to the short time frames involved.

    The most senior claims belong to secured creditors, who have collateral on loans to the business.There are two primary types of individual retirement accounts: traditional IRAs and Roth IRAs.Both types of IRAs offer significant, but different tax benefits, including the way funds from the accounts are taxed when they are liquidated.Since you have already paid federal income taxes on the contributions you made to your Roth IRA, you may withdraw amounts up to the total of your contributions at any time for any reason without creating a taxable event.You do not pay taxes on these funds and you do not even have to report the withdrawal of these funds.

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