Roth 401(k) Distributions -- When are earnings tax free?

[Jean]

The basic Roth 401(k) distribution rule as stated in IRC 402A(d)(2)(A) requires the following events to occur for a Roth 401(k) distribution to be classified as a qualified distribution:

1. age 59 1/2,

2. disability,

3. death, AND

4. account has been established for 5 years.

However, it appears that the distribution events are expanded in the proposed regulations "Other Rules" section because the "Roth contributions are subject to the nonforfeitability and distribution restrictions applicable to elective contributions."

So, my QUESTION, if the plan also permits distribution of elective deferrals upon termination of employment, and I terminate and take a distribution of the Roth contributions plus earnings AFTER the 5 year period that the Roth account was established, are the earnings taxable or nontaxable??