All 401(k) accounts include a traditional account. Hopefully the entire traditional 401(k) amount was rolled over to the traditional account of the new employer's 401(k) and the earnings portion of the Roth 401(k) was rolled over to the Roth account of the new employer's 401(k). A distribution from the traditional account of one 401(k) plan is not permitted to be rolled over to the Roth account of a different 401(k) plan. A taxable rollover from a traditional 401(k) account to a Roth 401(k) account is only permitted in-plan.
