How to Roll Over a 401k to a Roth IRA

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    • 1). Open a Roth IRA account with an investment company or bank. Roth IRAs have a number of eligible investments, including CDs, mutual funds and annuities. Select an investment that is suitable to your risk tolerance. To convert a 401k to a Roth IRA, you must have an open Roth IRA in which to transfer the funds.

    • 2). Obtain distribution paperwork from your current 401k plan administrator and verify that your plan permits you to roll over the funds into a Roth IRA. Although this is supposed to be mandatory, as of 2010, your company may not have updated the plan document to permit a Roth conversion.

    • 3). Decide how you will pay the taxes on the converted funds. Taxpayers who convert to a Roth IRA in 2010 can spread the tax payment over two years. You may choose to pay the taxes out of other savings or withhold a portion of the 401k to pay the tax, instead of investing it in a Roth IRA.

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