Mega Backdoor Roth 401K rollover rules

I've been using my company's "After-tax contributions with automatic roth in-plan conversions" (aka "Mega Backdoor Roth") for a while but am thinking about withdrawal implications long-term for early retirement. My goal is work optional at 45, and I have learned that withdrawals from a Roth 401K cannot separate the growth from the earnings, while in a Roth IRA the growth and earnings can be separated which seems favorable over the 401K.

My question is whether the "Roth In-plan conversion" bucket in my Roth 401K is treated identically as the "Roth deferral" bucket, specifically with respect to rolling over to a Roth IRA at a later point in time.

From a tax perspective, my understanding is that a Roth IRA can only have three buckets

  1. Contributions
  2. Conversions
  3. Growth

So would a rollover of "Roth in-plan conversion" money from a Roth 401K to a Roth IRA fall under #1 or #2?

submitted by /u/lolo_fsho
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