Retirement tax questions

Thank you for the reply!

Am I understanding correctly that when I roll a Roth 401k to a Roth IRA, the entire balance rolled becomes the 'basis' for the Roth IRA?

Also, if this Roth 401k loss were to become treated as additional 'basis' for the Roth IRA, should the laws change again and we were to again see the ability to report losses in Roth IRA at the time of full distribution, that increased basis might turn you to be helpful.  Yes?