I left apple over 4 months ago and still have my 401k money in the apple empower retirement account. Is there any way I still do a direct rollover to Fidelity IRA or any other IRA account without any tax penalty now that that 60 day rollover period has passed? The empower retirement account by apple does not have good investment options otherwise I’d just keep it.
You can rollover any time now. If you've Roth 401k money in your account, you'll have to do it separately.
If you plan to make backdoor Roth IRA contributions, rolling over 401k into traditional IRA isn't a good idea, you will have to pay taxes when you put other money into traditional IRA account and roll it over to a Roth.
Rolling a traditional 401k to a traditional IRA isn’t a taxable event. Rolling a traditional 401k to a Roth IRA is a taxable event
Rolling over into traditional IRA doesn’t have tax implications. I did this a few years ago when I joined Apple
See also: pro rata rule for IRA! https://advancedretirementstrategies.com/what-the-pro-rata-rule-means-for-your-backdoor-roth-ira/
The 60 day period is for indirect rollovers - like if you take the money out of your 401k, hold it, then move it to an IRA later. If it's a direct rollover, there isn't a time period when you're holding the distribution. The 60 days is for the period of time when the money is outside a retirement account, not the time period after you left your previous employer.