<prompt> Human: I know other parts of this has been covered elsewhere, but Im struggling as to whether I should roll-over my previous employers 401k into a Vanguard Roth IRA. As I understand it, these are the pros and cons:Pros: 1 Tax-free withdrawls on Roth IRA, 2 no forced distributions at age 70.Cons: 1 I have to pay taxes on the WHOLE amount this year, 2 Supposedly a Roth IRA is more accessible to collectors in the event of bad stuff, like losing a personal injury lawsuit. The 401k has a balance of 120k, and paying taxes on it all at once would suck. But 30 years down the road, will I be thanking myself for the pain? Im mid thirties, 250kyr, two kids and a wife. My tax bracket is high now. In 30 years I have no idea where it will be.Thanks for any advice!  <response>: If youre in a high tax bracket now, why would you want to pay taxes on all that money now? Youd get crushed. 