Roth 401(k) Contributions

[Guest TaxedToDeath]

Are a participant's Roth 401(k) contributions available for in-service withdrawal (if the plan so provides) after being held in the plan for two years? Or are they subject to the same in-service withdrawal restrictions as non-Roth (traditional) 401(k) contributions (hardship and age 59 1/2)? Can anyone direct me to guidance on this issue?

[Lou S.]

Roth 401(k) contributions have all the charateristics and restrictions of regular 401(k) contributions with the obvious exception of how they are taxed coming out of the plan.

[Guest Quagmire]

Are a participant's Roth 401(k) contributions available for in-service withdrawal (if the plan so provides) after being held in the plan for two years? Or are they subject to the same in-service withdrawal restrictions as non-Roth (traditional) 401(k) contributions (hardship and age 59 1/2)? Can anyone direct me to guidance on this issue?

See § 1.402A-1 regarding taxation and definition of qualified versus non-qualified Roth distributions, particularly § 1.402A-1 A-2.(b) for the definition of a qualified distribution.