Hello airgordy, I hope your day is going well.
Yes, for Roth IRA distributions "qualified" does mean tax free and penalty free.
The following info is from IRS.gov
No taxes are due on inherited Roth distributions as long as the account had been open at least five years at the time of the owner’s death. If the original owner dies before the five-year period has elapsed, you can satisfy the holding period by rolling the account over into an inherited Roth IRA and waiting until the holding period has passed.
Here are some additional rules for inherited Roth IRA
https://www.irs.gov/retirement-plans/plan-participant-employee/retirement-topics-beneficiary
https://turbotax.intuit.com/tax-tips/family/death-in-the-family/L5albFXM4
