Can 401(k) be rolled over to Roth IRA directly?

[Maria Ku]

My 22yo daughter is quitting her job where she had a 401(k). She already has a SEP IRA and a Roth IRA from before.

Will she be allowed to roll over her 401(k) balance directly to Roth IRA (Yes, I understand it'd be a taxable conversion)? If not, and she must roll over to a Traditional IRA first, may it be her SEP IRA, or must she open a separate Traditional IRA just to hold the rollover from her 401(k) for a few days till she converts it to her Roth IRA?

Please advise on the simplest legally-allowed way to get her 401(k) balance into Roth.

Thank you,

MK

[Lou S.]

She can roll it directly to her ROTH-IRA. As you note it will be subject to income tax.