Any tax accountants/attorneys in here? What would happen to the 401k of a foreign worker if they cannot longer maintain an immigration status and have to go back home? What about a ROTH 401k? Assuming they made after-tax contributions, would they still be able to take tax-free distributions if they are non-resident aliens for tax purposes?

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I don't see why not. These are your private accounts. Have no dependencies on your Immigration status. You'll just have to file for income tax whenever you withdraw money from the accounts

You can always withdraw your money. There would be penalty@10% though on early withdrawal and tax on any capital gains.

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