Forbes:  “Got an ex-employer retirement account sitting around? You can convert it–and maybe your current 401(k), too–into a Roth IRA.  Are you one of the 15 million Americans who has a 401(k) left behind with an ex-employer? Alternatively: Does your current company allow you to make “in-service” rollovers from its 401(k) to an individual retirement account? (Most employers do allow such rollovers for workers 59.5 or older, and a minority allow them for younger workers.)  Either way, you may have a tax-saving option you haven’t heard about: converting an old 401(k) or part of a current one into a Roth IRA.”