Converting traditional 401K to Roth 401K vs traditional 401K to Roth IRA, is one path better over the other?

[rk38]

Is there any difference when it comes to how taxes are handled and what tax forms are generated from the custodian whether you convert from a traditional 401K to Roth 401k and then roll over to a Roth IRA, vs converting directly from a traditional 401K to a Roth IRA?

[robtm]

I don't think there is any difference in taxes by converting traditional 401k

accounts to Roth's IRA whichever way you do it. However, it seems to me that it would be simpler to just convert  the 401k to Roth IRA directly rather than making 2 conversions to get the same result. Less paperwork and confusion. 

[NCperson]

@rk38 the tax impact is the same.  

However, you must first determine if the Plan even permits these conversions out of a Trad 401k.  If you are under 59.5 years old, they may not. 

[rk38]

Thank you for your responses!