<prompt> Human: Hi personalfinance,I recently lost my job. I have: 20K in cash 44K in taxable investment accounts 141K in a traditional IRA at Betterment sourced entirely from 401k rollovers 12K in a Roth 401k plus 12K in a conventional 401k in the same place, all in a TA Vanguard Target date fund. Surprisingly the Type 29 expense ratio is only 0.1 and the the administrative fee 9quarter. wow!?With COBRA and my mortgage, my burn rate is 5.5Kmo. I may be able to get that down when my fiancée gets a job she just came back from extensive travel. Id really like to take a couple of months off and travel before getting back in the work force. At the moment, my occupation is in high demand.I was thinking of rolling my 401k over to Betterment although the 401k fees are basically the same. However, Im curious as to how this might affect me in the future in the unlikely event that I need to draw on these funds to pay for my mortgage, etc.How does a 401K differ from a traditional or Roth IRA in this respect?What are the tax consequences if I roll both the traditional and Roth 401K into my Roth IRA?  <response>: Traditional 401k is pre tax so you can only roll it into a traditional IRA tax free. Traditional 401k to Roth IRA will incur a tax at conversion since Roth is after tax. Roth 401k to Roth IRA is tax free since Roth 401k is after tax contributions and Roth IRA is after tax. Also, why use Betterment? Why not put the money directly into Vanguard which Betterment does but charges a small fee on top of? 