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.
During the early months, position your baby face about 6 to 10 inches away from yours. She will be able to see the outline of your face, and your face is probably her favorite things to see. By two to three months of age, a baby will begin to notice facial features, such as the nose and mouth. By three to five months, most babies can differentiate between mother's face and a stranger's face. An infant's eyesight continues to develop and change over the first year of life. Source: