Yes, the following examples from the regulations under §402A illustrate the rollover rules. Employee B receives a $14,000 eligible rollover distribution that is not a qualified distribution from B’s designated Roth account, consisting of $11,000 of investment in the contract and $3,000 of income. Within 60 days of receipt, Employee B rolls over $7,000 of [...]
When you rollover a distribution from a designated Roth account in a 401(k) or 403(b) plan to a Roth IRA, the period that the rolled-over funds were designated Roth account does not count toward the 5-taxable-year period. If you have contributed to any Roth IRA in a prior year, the 5-taxable-year period fro determining qualified [...]
Yes you can, but the distribution from you designated Roth account must be rolled over in to a designated Roth account in another plan through a direct rollover. If you make the distribution rollover within 60 days the base portion cannot be rolled over to another designated Roth account, is must be rolled over into [...]