A rollover is not a new contribution. Converting your 401(k) to a Roth 401(k) is totally separate from rolling the Roth 401(k) to a Roth IRA. Since both a Roth 401(k) and a Roth IRA are after-tax money then there are no tax consequences to a rollover.
There is not much different between a Roth 401(k) and a Roth IRA other than a IRA might offer more investment choices.
**Disclaimer: This post is for discussion purposes only and is NOT tax advice. The author takes no responsibility for the accuracy of any information in this post.**
