401k to roth conversion, unsure about withdrawal rules?

[indoexile]

From what I understand, roth contributions can be withdrawn penalty free 5 years after they have been contributed into the roth account. However, I have not been able to find a clear answer on how 401k to roth conversions are defined. For example, if I roll a 401k account with 100k (of which 50k was my personal contribution, 25k employer match, and 25k growth) into a roth account. Obviously I would pay taxes on the 100k but after 5 years how much can i withdraw? 50, 75, or 100k?

[Use it up, wear it out...]

This would be great to know.

[jawisco]

Whatever amount you roll over from your 401k to RIRA is the amount you can withdraw penalty free after 5 years.  It doesn't matter how that money got accumulated in your 401K - what matter is the amount rolled over into the RIRA

Ex) you roll over 100K from 401K to RIRA and pay your owed income taxes with other funds.  You will then be able to withdraw 100K from the RIRA penalty free after 5 years.

[indoexile]

if thats true, than that seems really awesome for early retirees. Do you know what stipulations there are or where I can read up more on it?

[kudy]

What's always made me weary about relying on this technique for early retirement is the fact that retirement account rules can change, and they may "close" this loophole before or during my early retirement.