Well, yes, technically you could. But since you would be making a contribution with after tax money and taking a distribution of the same I'm not seeing the Why? If you are still under 70 1/2 and you want to take a distribution from a ROTH but still want tocontribute before tax money to a retirement plan, then contribute to a 401K or traditional IRA while taking a distribution from the ROTH. Maybe I mssed something, why exactly would you want to do what you are asking?