A-12 of IRS Notice 2010-84 (<a rel="nofollow" target="_blank" href="
https://www.irs.gov/pub/irs-drop/n-10-84.pdf">https://www.irs.gov/pub/irs-drop/n-10-84.pdf</a>) implies that amounts rolled over from a Roth 401(k) to a Roth IRA have the same character as they had in the Roth 401(k):
"The 5-year recapture rule in this Q&A-12 does not apply to a distribution that is rolled over to another designated Roth account of the participant or to a Roth IRA owned by the participant; however, the rule does apply to subsequent distributions made from such other designated Roth account or Roth IRA within the 5-taxable-year period."
