ROTH Distribution, Taxable?

Can someone point me to how ROTH payouts are taxed?  I know the 5 year rule but here is where I am unclear:

Situation:

Susan has been making ROTH deferrals since 2015.  She makes ROTH deferrals every year.
The last 7 years she has amassed $100K+ (deferrals and earnings)
Susan is over 59-1/2 and would like to take a distribution. 

Key Points:

•  Susan opened the ROTH account over 5 years ago ...  ✔️
•  Susan is older than 59-1/2... ✔️

So - 

1. Is the only rule that the ROTH begin date of the account be 5 years or older?
2. Does it matter that some of her ROTH deferrals are less than 5 years old?  
3. Would Susan's distribution (which includes contributions and earnings) be tax free?

As you know, a client comes to you telling you how it will be taxed.  I just want to be sure.

When she dies, with the Roth account non-zero, what is the taxation to her beneficiary?

Thanks

Qualified distributions of Roth accounts (principal and earnings) are tax-free. Qualified distributions are after age 59 1/2 AND if 5+ years from first Roth contribution. The 5 year rule does not apply to each contribution.

However, if there were any in-plan Roth conversions, if I remember correctly the 5 year clock applies separately to each conversion.

Death benefit distribution of Roth would also be tax free, but do not know if 5 year requirement applies to death benefits.

ROTH-IRA or ROTH-401(k)?

Contributions or conversions?

Whether it is a ROTH-IRA or a ROTH-401(k) if all of the money is contributions plus earnings than the distribution is a qualified distribution and there will be no taxes.

It does not matter if some of the contributions are less than 5 years old, unless they are conversions in which case each conversion is subject to the 5 year rule.

The beneficiary would have no taxation on the distribution if she dies since it is all a qualified distributions.

Thank you.  I appreciate your responses.