There are two ways to roll over your Roth 401(k) into a different account and satisfy the five-year rule. The first is to roll the Roth 401(k) funds over into an existing Roth IRA. The rollover funds will be counted toward the clock that's been since the opening of the Roth IRA. The second way is to roll your current Roth 401(k) into a new Roth 401(k) with your new employer. In this case, the time that your money spent in the first account counts in the total tally.