51 Year old has a TSP with some tax-exempt funds. If he does a rollover, can he do a direct rollover of the pre-tax dollars (including the earnings from the tax-exempt dollars) into a Trad IRA, direct rollover of Roth dollars to a Roth IRA, and an indirect rollover of the tax-exempt dollars into a Roth IRA? Will he be required to withhold on the indirect rollover of the tax-exempt dollars? If he doesn’t already have a Roth IRA, what are the rules for accessing the Roth funds without penalty?