Generally, tax-deferred assets are rolled over into a traditional/tax-deferred IRA while Roth assets are rolled over into a Roth IRA. However, you may elect to roll over your tax-deferred assets to a Roth IRA and claim the rollover amount as taxable income for the year of the rollover, effectively converting your pre-tax assets to Roth assets. You may not rollover Roth assets in your retirement account to a traditional/tax-deferred IRA.