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Roth IRA is first choice--unless 403b has employer matching or is pretax.

If pretax, 403b and Roth are equivalent if tax rate now is the same as in retirement. Roth is better if you think your tax rate in retirement may be higher.

This assumes you have similar investment options in both plans. Better performance in one or the other could weigh in that direction.

Its pretty much a toss up depending on the fine details of your plans.
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