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Roth IRA = Post Tax
Regular IRA = Pre-Tax
You can roll-over 401k money into either of them, but if you roll into a Roth IRA, you've got to pay taxes on the money before it goes in.
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"I'm completely in favor of the separation of Church and State. My idea is that these two institutions screw us up enough on their own, so both of them together is certain death."
- George Carlin
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