Rollover of Roth 401(k) account to Roth IRA at termination of employment

[Guest Pat Metallic]

Is the 5 year rule for Roth 401(k)s separate from Roth IRAs? In other words if an individual were to roll over an eligible distribution of his Roth 401(k) account, does that Roth IRA have another 5 year period on the assets assuming the rollover opened the Roth IRA account?

[Guest rmeigs]

This is one of the many open issues requiring IRS guidance. Coming real soon now I hope.