ROTH Mess

[mehrlw]

I will attempt to make this as brief as I can. My wife, while working at a previous employer, contributed about 10,000 in a no frills, Non ROTH, 401K that was contributed in post tax dollars with the employer adding about 4,000 and with investment earnings of about 5,000 more (19,000 total). She is now working for an employer who DID NOT offer a ROTH 401K option until this year so she has contributed about 12,000 pretax dollars, the company has contributed about 4,000 and it has accrued about 3,000 in investment earnings (19,000 again). The prior 401K is still sitting there accruing earnings.

Now the new employer is offering a ROTH 401K option with a new manager (JP Morgan).

Question: Of all of this money, what can and cannot be rolled into the ROTH. Or perhaps the better question is what should and should not be rolled into the ROTH. My wife wants to maximize the ROTH because she/we/I plan to retire early (she before 59.5) and we know you can access HER ROTH contributions without penalty or tax. We just don't know what are considered HER contributions in this mess and IF she should roll the whole darn mess in there or what ramifications might ensue if she does. HELP!!!!