First of all - employer plans are NOT IRA's. IRA's are personal accounts held in a bank or financial institution. Employers have Traditional 401(k) plans or 401(k) Roth plans.
A Traditional 401(k) plan and be converted to a 401(k) Roth but only as an "in plan" conversion with one employer. That would be taxable. A 401(k) Roth can never be rolled into a Traditional 401(k) plans because you cannot convert after-tax (Roth) money to before-tax Traditional money.
**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.**
