A newbie question
If i roll a 401k into a traditional ira i understand there is no tax due.
What would be the tax implications of rolling into a roth?
thanks, dave

Taxable, except that you have to roll from the 401(k) to the traditional IRA, then convert it to a Roth IRA. See http://www.irs.gov/pub/irs-pdf/p590.pdf
For example, page 26.