ROTH 401K to ROTH IRA

[rart942]

1. Is it a taxable event if I rollover a Roth 401k that I have had for 1 year into a Roth IRA that I have also had for 1 year?
2. Does it matter if I have had another Roth IRA at a different brokerage for 10 years?
3. If I roll the 1-year Roth IRA into the 10-year Roth IRA, is the 5-year rule reset?

[dmertz]

1. A rollover from a Roth 401(k) to a Roth IRA (code H in box 7 of the Form 1099-R) is reportable but nontaxable.
2. With regard to the rollover, other Roth IRAs you might have are irrelevant.
3. All of your Roth IRAs are treated as a single Roth IRA for tax purposes.  There are no separate holding periods for your separate Roth IRAs.  Your 5-year clock for qualified distributions applies to you, not to any of your Roth IRAs in particular, and began January 1 of the year for which you first made a Roth IRA contribution.  If your first Roth IRA contribution was 10 years ago, you've met this requirement and only then have to reach age 59½ to meet the age requirement for qualified distributions.

[rart942]

Thank you for your assistance.