Vk10
Level 1

Tax law changes

It depends on what question you are asking. You can convert the Roth 401K to a Roth IRA at any time, however the Roth IRA contribution has its own 5 year clock that starts the day of the conversion. In other words if you've held the Roth 401K for 4 years and 364 days and then make a conversion you have 5 years to go before you've held your new  Roth IRA contribution (from the conversion) for the required 5 years. This rule only applies to conversions.