Well, that's true Roth's are. But, you can only roll-over an existing account into a Roth. When doing that, the taxes due on the original account must be paid.
So, the Roth is tax free only after you pay your taxes in full from the account your rolling over from.
You do get to pay a tax.. just up front prior to investing the dollars.( so normal current tax rate ) Depending, that could be a good thing... or a bad thing.
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