The usual idea is to roll 401k over to an before-tax IRA immediately (no tax is paid at this moment), and they gradually convert that IRA to Roth (tax is paid this time). For most people, IRA is a better choice than 401k in the aspect of investment choices.
【在 c**********l 的大作中提到】 : what happends to your 401k account when you leave the U.S.? can you keep the : account? or you have to move it to another contry's equivalent account?