However, if you roll pre-tax assets into a Roth IRA, you will owe taxes on those funds. For after-tax assets, your options are a little more varied. You can roll the funds into a Roth IRA tax-free. You also have the option of taking the funds in cash or rolling them into an IRA along with your pre-tax savings.
When will my baby see clearly? Your baby will be able to see pretty clearly by the time he's 12 months old, but his vision won't be fully developed until he's between 3 and 5 years old. A baby's vision improves dramatically over the first year. At birth an infant can detect light and motion, then can make out faces and large shapes.
The accurate perception of distance improves with age as well, as babies begin to coordinate their two eyes and use stereoscopic vision. Experiments with the visual cliff demonstrate that by the time babies are between 6 and 14 months old they are capable of depth perception. Shape constancy is something that even newborns seem to possess.