Roth 401k Withdrawal

[karl]

A participant in a plan being terminated has traditional source money and some Roth 401k. For the Roth 401k can the participant elect to cash out just what they contributed and then rollover the earnings with the other traditional monies?

[BG5150]

Don't withdrawals from Roth have to be done pro-rata, after-tax to earnings?

[MWeddell]

Yes to karl and yes to BG5150.

One can elect to receive the after-tax portion of the distribution and to rollover the pre-tax portion.

Roth 401(k) (unlike Roth IRA) partial withdrawals are taken pro rata from earnings and contributions. However, that doesn't prevent one from rolling over just the earnings portion.

[karl]

Thanks for the help!

[QDROphile]

Although this article relates to Roth conversions, it it worth reading for the rollover, pro-rata, and ordering principles involved with attempted splits.

http://www.kitces.com/blog/splitting-after-tax-401k-distributions-for-roth-conversion/