Loan from Roth accounts

Forgive me if this has already been discussed.

If a 401(k) loan is made from pre-tax funds and the loan becomes due upon termination of employment, the loan offset is taxable unless rolled over. If the loan is made entirely from Roth funds, I assume the portion of the offset attributable to principal is tax-free, but the portion attributable to interest ("earnings") is taxable (if not rolled over) -- unless it's a qualified distribution.

Am I looking at this correctly? Thanks.

Sounds right.

I would look this up... my understanding is that a deemed distribution from a defaulted loan cannot be a qualified distribution even if the 5-year rule is met.  Also, if less than 59 1/2 10% penalty.

quickly consulted Mr. Google... no formal authority but IRS website (https://www.irs.gov/retirement-plans/retirement-plans-faqs-on-designated-roth-accounts) says this: