I recently changed jobs and am in the process of rolling over my 401(k) to my standard brokerage account where I have a number of rollover IRAs. This time, however, I have both a 401(k) to Traditional IRA rollover but also $400 in a Roth 401(k), which is new to me.

I'm stuck on how to proceed, due to what I see are the options available and the following roadblocks:

• From what I can tell, I am not eligible to open a Roth IRA (MAGI is too high).
• I am under 59 1/2 and the account is less than 5 years old so I can't take a penalty free distribution.
• My new employer's plan does not allow Roth 401(k) rollovers or contributions.
• It does not appear that I can keep the money in my current account unless I keep both the 401(k) and Roth 401(k) together, which I prefer not to do.

With the small amount, I'm not worried about having to pay something to the IRS for this, but with all of the variables at play, I feel the wrong first step will result in penalties otherwise avoided. Additionally, my Roth 401(k) has an $11 loss at this point, so there's no growth.

Any suggestions of how to proceed? Thanks!