<prompt> Human: Hey all, Im considering moving some assets around with the ultimate result being less money in an IRA and a lower student loan balance.IRAI currently have about 7,500 in a Vanguard Roth IRA that has done pretty well for me. Of that, 6,600 is from contributions. As of January I also have a traditional IRA through my new company. They match up to 3 so thats exactly how much Im contributing. Im 24 years old.LoansI have just under 24,000 in student loan debt that Im pushing to pay off as quick as possible. Ive already paid off the loans with the highest interest rate but I still have one loan for 5,400 at 6.8 and another for 3,000 at 6.05.CashMy wife and I recently made a big move and it ended up hitting a bit harder than we thought. We need to replenish our emergency fund.So...Would it make sense to take that 6,600 out of the Roth IRA, re-establish a minimal emergency fund, and pay off some debt at a guaranteed 6.8 return? Thanks!  <response>: I wouldnt raid your retirement savings for this, no. If you want to skimp on your e-fund and pump more money into paying off debt knowing that if something really bad happens again you could dip into the IRA as a second-tier e-fund that might make sense.Once you take money out of an IRA, you only have 60 days to return it if it came from a previous year. In this case, I dont know that the opportunity cost of 6.8 now versus the same money compounded for the next 30 years works out in your favor. 