Traditional and Roth IRAs are individual retirement accounts that can provide potential tax advantages for retirement savings. A rollover IRA is typically referring to an IRA (whether traditional or Roth) that receives assets in a roll over from an employer-sponsored retirement plan account. You can roll over your old employer-sponsored plan account to a traditional IRA or a Roth IRA. You can roll pre-tax and after-tax assets into a traditional IRA and Roth assets into a Roth IRA. You can also convert non-Roth assets (pre-tax and after-tax assets) at the time of roll over into a Roth IRA, but you would owe income tax on the pre-tax contributions and any earnings (on both pre-tax and after-tax assets) you rolled over.