sorry if this has already been asked, I could not find the answer...
If I roll over 100k from a roth 401k --> roth IRA, and 20k of that is earnings (80k is my contributions), after it has been converted to a roth IRA is it ALL considered "contributions"? If I wanted to withdrawal the 100k from the roth IRA before age 59 1/2, 5 years after the conversion, would I be able to tax/penalty free? Thanks!