放在Roth IRA 账户更好？转入401K,现在不用纳税，取时纳税。转入Roth IRA 今年要作为收入纳税，但是取出时不用纳税。哪个更好？
You have three options: 401K, traditional IRA, rollover IRA and ROTH IRA
401K: There are limited options to invest in 401K plan. You cannot invest in individual stocks, and you have a limited number of funds to invest. I'd stay away.
Traditional IRA: tax free now, withdraw with income tax after 59 1/2.
rollover IRA: same as traditional IRA, but you can send money in rollover IRA to a 401K plan later.
ROTH IRA: pay tax now, withdraw without tax after 59 1/2.
I used to advocate ROTH IRA, but someone commented that if you can deferr tax, why would you want to pay tax now? Nobody knows what's gonna happen, and the present value of money now is more than the present value of the same money in the future.
So my recommendation is to rollover the money to Traditional IRA.
Even if your income is more than tradiitonal IRA limit, you can open an account and rollover. You just cannot contribute new money and expect it to be tax deductible.
Actually, the limit on income is the same for traditional and ROTH IRA. By your logic, why do you think you can rollover to ROTH but not to Traditional IRA.
传统的pension（不是401K或者IRA），退休的时候会有一个选择，lump sum或者annuity。应该选lump sump。因为annuity死了就没有了。
the income requirement is further down on the page.
I stand corrected, they have different income requirements. But you can open a traditional IRA account without any income limits and fund the account with your 401K money. Rollover has no income limit.
401K -> Traditional IRA -/-> (cannot rollover again) to another 401K.
401K -> Rollover IRA -> (can still rollover to ) another 401K.
For example, you worked for A, then quit. You can rollover A's 401K to Tradtional IRA or Rollover IRA.
next year, you works for B. You cannot rollever money in Tradtiional IRA back to B's 401K.
However, you can rolloever money in Rollover IRA to B's 401K.
But nobody wants to put IRA money back to 401K, you lose investment choice with nothing to gain.
So rollever IRA is not that useful.
如果401K投的没达到IRA contribution limit（unlikely), 差额仍可投税前 Traditional IRA。
哪里有Traditional IRA （不是Rollover traditional IRA）不能 Rollover back in 401K 的规定？
实际上，在IRS眼里，就没有Roller IRA 这个类型，只是一些证劵公司自己起的名字。
如果你在这期间挂了，你选择的受益人可以继续领钱 for the remainder of the guarantee period,这个计划受益人可以是孩子。 其它的survivor plan，受益人如果不是配偶的话，和你年龄相差有限制，无法给孩子。你如果不是退休后几年就挂了的话，一次性取出钱少很多。如果你自己放进去的钱没取完就挂了，剩余的钱会退给你的受益人。
contribution，这个income limits和你的情况无关。你还是可以从traditional IRA转成Roth IRA的，用backdoor Roth 转。
当然你是要先开一个traditional IRA account把你的pension拿到lump sum以后转进去，然后你再开一个Roth IRA account，把traditional IRA account的fund转去Roth，你想转多少就转多少。记住这个转Roth 当年是要交税的，所以原则上是你税率低的年度多转一些税率高的年度就少转一些或不转。你没有必要一次全转的。当然你现在不转放在traditional IRA里等到以后退休税率档次变低了以后分多年再逐步转也是可以的。
很多公司可以转成self directed 401K account，这个是和一般IRA account一样可以投各种股票 fund ETF bond CD 等等。和traditional IRA的差别是IRA可以直接投房地产或相似类投资，而self directed 401K account不可以投房地产notes 等等。