I recently asked this question: Can I do a Roth 401k rollover to Roth IRA and withdraw contributions I've made this year?
In there, one of the answers pointed out that employer 401k contributions are before tax, even though mine are after tax. I'm likely going to rollover from my Roth 401K to a Roth IRA. Given this situation, how will my pre-tax, vested, employer contributions be handled when I rollover from the Roth 401k to the Roth IRA? Will I simply owe tax on the amount? Will my employer or employers 401k provider simply withhold the amount required for taxes?
I would be doing a direct rollover.