How To Roll Over 401K To Roth IRA? 
A 401 -LRB- k -RRB- is funded with before tax contributions . Income tax has not been paid on either the amount contributed to the plan , the employers contribution if any , or the gain the plan has realized . That income tax would need to be paid if the 401 -LRB- k -RRB- were rolled into a Roth IRA . The preferred method for any roll-over is a direct , trustee to trustee exchange . If you accept your 401 -LRB- k -RRB- in cash you must roll-over the amount quickly and carefully . See a licensed insurance agent to accomplish this roll-over . 