Is there a tax penalty on gains on after-tax (non-Roth) contributions withdrawn when plan is rolled over to an IRA. Situation: client has a pre-tax, roth, and small after-tax account in 401k. moving to a new employer. pre-tax maps to IRA. roth maps to roth. pre-tax maps to? Can we roll to his individual account? does he pay penalties on tax-deferred gains?