@dmertz wrote:
Unless the distribution is a qualified distribution, which is presumably not the case here, distributions from a Roth 401(k) are a proportionate mix of nontaxable contributions and taxable earnings. Distributions from a Roth 401(k) do not follow the ordering rules for Roth IRAs.
However, if the employee happens to be separated from service from the employer who sponsored the Roth 401(k), he or she could first roll it over into a private Roth IRA, and then take a distribution of contributions tax-free? Or do the ordering rules persist?
