<prompt> Human: Im leaving my ex-employers 401k because of expense ratios 1.8 and poor performance. I want to roll it into my Vanguard Roth IRA .18, but because employer contributions are pre-tax, can I rollover the employer contributions to a BRAND NEW Vanguard traditional IRA and just roll the roth portion of my 401k over into my existing Roth IRA? Im trying to avoid paying taxes on it. Side note: I have maxed out my IRA contributions for 2014 im aware rollovers dont count towards it, but wonder if that prevents me from opening a traditional IRA.  <response>: because employer contributions are pre-tax, can I rollover the employer contributions to a BRAND NEW Vanguard traditional IRA and just roll the roth portion of my 401k over into the Roth IRA?Yes. You may want to call Vanguard to ensure the transfer goes how you want it to, but it should be pretty easy. 