不就税前和税后概念？狗来的， 先平移， 再转roth

403(b) Rollover to IRA RulesWhen you leave a job with a 403(b) plan, you have the option to roll over your 403(b) into an IRA. Provided this is done according to IRS guidelines, you won't pay any taxes. One advantage of an IRA account is that it often offers more investment options than 403(b) plans.