ROTH 401K to ROTH IRA

  1. Is it a taxable event if I rollover a Roth 401k that I have had for 1 year into a Roth IRA that I have also had for 1 year?
  2. Does it matter if I have had another Roth IRA at a different brokerage for 10 years?
  3. If I roll the 1-year Roth IRA into the 10-year Roth IRA, is the 5-year rule reset?