convert or roll over back?

You can easily find the reasons to convert to Roth IRA online. Just to list a few:
1. Direct contributions to a Roth IRA may be withdrawn tax free at any time
2. Earnings may be withdrawn tax and penalty free after the seasoning period if the condition of age 59½ (or other qualifying condition) is also met.
3. Assets in the Roth IRA can be passed on to heirs
4. The Roth IRA does not require distributions based on age.
5. On estates large enough to be subject to estate taxes, a Roth IRA can reduce estate taxes since tax dollars have already been subtracted. A traditional IRA is valued at the pre-tax level for estate tax purposes.


You don't have to roll back to 401k. But if you don't, just pay more tax to convert to Roth IRA.

If someone don't have a job, he/she can convert some portion of IRA to Roth without paying much tax. Just need to some careful calculation. It is great if he/she can afford to convert all.