If the 5 year rule is not met then distributions of "earnings" can be taxable but is not subject to the 10% early distribution penalty when over 59 1/2. None of that applies to rollovers which is what the poster was asking about.
It also says:
Unless one of the exceptions listed below applies, you must pay the 10% additional tax on the taxable part of any distributions that aren't qualified distributions.
Exceptions.
You may not have to pay the 10% additional tax in the following situations.
**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.**
