Retirement tax questions

I understand that it's $5k per account holder, that's why I was asking if there was anyway to transfer earnings (no oroginal contributions are remaining in account, only unrealized gains) from my Roth IRA to my wife's IRA without incurring a penalty or taxes like a withdrawal would be. It looks that isn't possible and I'll only be able fo withdraw $5k from my account, pay income taxes, and be able to avoid the 10% penalty.