51 year old has a TSP with tax-exempt dollars. Can he do a direct rollover of the pre-tax dollars (including the earnings from the tax-exempt dollars) to an IRA, direct rollover of Roth dollars to a Roth IRA, and an indirect rollover of the tax-exempt funds to a Roth IRA? Will he be required to withhold taxes on the indirect rollover of the tax-exempt funds? If he doesn’t have any Roth IRAs, what are the rules regarding accessing the portion rolled into Roth without incurring penalties?