An individual who wants to roll over the balance in an employer-sponsored qualified retirement plan to an IRA should always choose a Roth IRA over a traditional IRA.

Name: An individual who wants to roll over the balance in an employer-sponsored qualified retirement plan to an IRA should always choose a Roth IRA over a traditional IRA.
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Quizplus · Accepted Answer

The choice between a Roth IRA and a traditional IRA depends on the individual's current tax situation, future tax expectations, and financial goals.

An Individual Who Wants to Roll Over the Balance in an Employer-Sponsored