<prompt> Human: I have a 401k, and because of my income level I have a Roth IRA. But if I leave my employer and tried to roll over my 401k into my IRA, I would have to pay taxes on it. Can I open a traditional IRA instead just for the roll over amount?  <response>: Yes. You can have as many IRAs as you want; the rules for contributions, etc., apply to them in aggregate for the most part. The rollover is not a contribution. 