Perhaps you are referring to the earnings in the account that have not been taxed. The earnings are not contributions and are taxed when you take a distribution before age 59 1/2 but are tax free after that age. You are not taking a taxable distribution, you are simply moving the money (including earnings) from one tax-differed account to another (non-taxable rollover).
**Disclaimer: This post is for discussion purposes only and is NOT tax advice. The author takes no responsibility for the accuracy of any information in this post.**
