1. If I have a ROTH IRA that is more than 5 years old, and I take a regular IRA that came from a 401(k) rollover, and do a ROTH conversion into the same IRA, can I withdraw my entire basis (including the conversion on which I paid tax) penalty free right away?
2. If I have a ROTH IRA into which I rolled over a ROTH 401(k), but at the time of the rollover, the value of the 401(k) is lower than its original basis. Do I use the ROTH 401(k) original basis in determining the basis which I can withdraw tax and penalty free prior to age 59 1/2?
3. Is taking a withdrawal of basis from a ROTH IRA considered an audit trigger?