A client has a distribution coming from a qualified plan which includes some after-tax contributions. I'm thinking they could roll the after-tax account directly into a Roth IRA and the earnings could be rolled directly as well but would be treated as a conversion and taxable. Or they could just roll the tax-free amount to the Roth IRA and the taxable portion to a traditional IRA along with the other taxable portion of the distribution. Any thoughts on this process?