Does the five-year period start over when a participant goes to work for another company and makes Roth deferrals into his new employers plan?
It depends. If the participant rolls over his Roth account to the new plan, the portion of the five-year period already satisfied is transferred to the new plan. However, if the participant does not roll over the Roth account, his five-year period starts over with respect to contributions to the new plan.
