Roth 401k RMD vs Roth IRA RMD

[clightle]

I just read the article linked from this site http://www.investopedia.com/articles/retirement/06/MoreOnRoth401k.asp that stated under the "Appliation of RMD Rules Confirmed" "...final regulations confirm that the Roth401(k) is indeed subject to RMD(required minimum distribution) rules....."

Later in the same article under the "Portability Rules" section it states "Roth 401(k) assets can be rolled over to other Roth 401(k)s, to Roth 403(b)s and to Roth IRAs.

Roth IRAs aren't subject to RMD rules, so why couldn't/wouldn't someone worried about RMD rules just convert their Roth 401(k) to a Roth IRA? Is there anything that would prevent someone that is working through age 70.5 to do this conversian from a Roth401(k) to a RothIRA?

Thanks

[roth401k]

First, if you are a non-5% owner of a business, and you are still actively employed, you are not subject the RMD rules. If you are a 5% owner and you are working, you can take an in-service distribution and transfer the distribution to a Roth IRA to avoid the RMD.


QUOTE:
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THE ABILITY TO ROLL OVER A ROTH 401(k) TO A ROTH IRA!

Why is this the map to the treasure? The plan participant retires and rolls the Roth 401(k) account over into a Roth IRA; where it is no longer subject to the minimum distribution requirements. This means that plan participants can delay distributions indefinitely until death, at which time their heirs have the option to receive distributions throughout their lifetime.

Why is this significant for high income taxpayers? Because they typically can afford to delay the distributions, especially if it means a favorable economic outcome for themselves while living, or to their estate after death.
"""

Please read the following article:

The Roth 401(k): "A Hidden Wealth-Transfer Treasure for High Income Taxpayers"