When considering the distribution of assets from a Traditional IRA into a Roth IRA, it is important to understand the potential tax implications. A Traditional IRA allows for tax-deferred contributions and distributions, while a Roth IRA offers tax-free growth and withdrawals. However, converting from a Traditional to a Roth IRA may result in a significant tax bill in the year of conversion. It is crucial to carefully weigh the benefits and drawbacks before making such a decision. Additionally, it is important to keep in mind contribution limits and eligibility requirements for each type of IRA. Ultimately, a thorough understanding of the different types of IRAs and their respective rules can help individuals make informed decisions about their retirement savings.