Fidelity and vanguard are the two best. Based on latest Kiplinger's Personal Finance report, Fidelity has the best customer service, best research materils etc., alos it has the most number of no-load (sales charge) fund, very low service charge for their funds. Vanguard has even lower service charge for their funds, also their index fund are the best. most big companies are using these two, for example, Microsoft is using Fidelty, Amazon.com is using Vanguard. You can pick either of them. As for pre-tax or roth, it is difficult to say. It has a lot to do with you projected tax rate when you reach retirement age.