Roth 401(k) 5-taxable-year period for rehires

[Guest riss@7477]

Treas. Reg. 1.402-1, Q&A-4© says "The beginning of the 5-taxable-year period of participation is not redetermined fro any portion of an employee's designated Roth account. This is true even if the entire designated Roth account is distributed during the 5-taxable-year period of participation and the employee subsequently makes additional designated Roth contributions under the plan."

So, a participant can withdraw his or her entire designated Roth account balance without restarting the 5-taxable-year period.

The Question: What if that same participant separates from service and withdraws the entire account balance, the account is closed, and then the participant gets rehired and starts contributing to the employer's plan again? Does the 5-taxable-year period start over?