I'm a little unclear on the potential taxation of after-tax dollars that are rolled over from a 401(k) into a Roth IRA in 2010. Is this money treated the same as a regular Roth IRA contribution in that you can withdraw the contributed amount (not earning) at any time without taxes or penalties? For example, I roll over $25,000 of after-tax contributions from my 401(k) into a Roth IRA in 2010. In 2011 the account has increased in value and I withdraw $5000. Let's assume I'm not over 59 1/2 and this is the first Roth IRA contribution/rollover that I've made. Thanks!