A rollover is moving money money from a before-tax account to another before that account such as one Traditional IRA to another Traditional IRA.
If the money is moved from a before-tax account (like a Traditional IRA) to an after-tax account (such as Roth IRA) then that is a conversion and the tax must be paid.
**Disclaimer: This post is for discussion purposes only and is NOT tax advice. The author takes no responsibility for the accuracy of any information in this post.**
