@NCperson , that chart is a bit incomplete because it does not address the difference between distributions involving basis in taxable Roth conversions and distributions involving basis in nontaxable Roth conversions. (Distributions of basis in nontaxable Roth conversions are never subject to the 10% early-distribution penalty.) Many people make nontaxable Roth conversions with the backdoor method. IRS Pub 590-B provides the complete information.
