I have about 20k in a Roth 401K from my previous employer. PwC doesn’t allow Roth 401K rollovers, so is my best option a Roth IRA? I am not eligible for a Roth IRA, so is my only option to pay taxes/penalties on the amount and take the withdrawal?

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Why are you not eligible to roll a Roth 401k into a Roth IRA?

Also, to your point, if I contribute after-tax to PwC's 401k and then rollover to a Roth IRA, would I still have to pay tax on gains (like a backdoor Roth conversion)? If the money was already taxed, why would I have to pay tax on the gains if it's the same logistics as just doing a Roth contribution in the first place?

Roll over into Roth IRA. That's what I did when I moved to PwC.

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