Dividends from company Roth 401K (Employee Stock Ownership Plan-ESOP) –tax implications

Can you tell me if someone chooses to directly receive the dividends from a company Roth 401K ESOP ( Employee Stock Ownership Plan) , after they retire from the company ( in this case Prudential), are the dividends considered taxable income or not?
Thank you



ESOP shares cannot be held in a Roth 401k, although the shares can be rolled over to a Roth IRA when eligible, with taxes due. ESOP dividends are also taxable when paid out of the ESOP plan to the participant. 

Thank you for confirming that the taxes I had to pay were legitimate.  My CPA with over 40 years experience was not aware. I would suggest that If Mr. Slott  hasn’t addressed this in a newletter yet,  perhaps it would be a good topic to cover so others don’t have to pay like I did.   Thanks again

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