According to the accepted answer to this question, when you rollover a Roth 401k which contains contributions and earnings, to a Roth IRA, you don't pay any taxes.
Suppose you then withdraw from the Roth IRA the amount that was rolled over (assuming there is nothing else in the Roth IRA). Is there any tax or penalty on this withdrawal?
From what I can see in Publication 590, there is no tax on Roth IRA withdrawals of contributions or rollovers/conversions; only on earnings. As for the penalty (10% additional tax), for rollovers/conversions, it only applies within the first 5 years after the rollover/conversion, and only on "any amount attributable to the part of the amount converted or rolled over (the conversion or rollover contribution) that you had to include in income (recapture amount)". Since there was no tax on the rollover (from the linked answer above), no part of the rollover had to be included in income, and thus, there should be no penalty.
Is this correct? Any citations would be nice.