### Comment:
But you pay income tax when you convert to a Roth? 
 As in the 50k you convert from pretax 401k to Roth, you pay income tax on that 50k.... so not tax free...

### REPLY:
you pay income tax on the income bracket you are that year so for example I paid income tax for the 401k money that I transfered as a student. Since that was my only real income I had to pay no income tax on it

### END.