The income used to fund my previous employers Roth 401k (established around 2010) was taxed. I rolled over the Roth 401k into a Roth IRA. The rollover triggered a reset of the 5 year rule. Earnings in a Roth IRA may only be withdrawn tax-free when at least five years have passed between these two dates:
Jan. 1 of the tax year you first contributed to a Roth IRA and the the date of the withdrawal. The rollover triggered a reset of the 5 year rule. At least I avoided the 10% penalty, because I'm over 59½ years old.
