I have money in a qualifying pension plan which I would likr to rollover to a Roth IRA. This is not a 401(k). It's a retirement plan where all monies have been contributed by my former employer. If I rollover this pension money to a conventional IRA, there are no taxes to be paid provided I have the check made out to the company I open the conventional IRA with. If I rollover this pension to a Roth IRA, do the same tax considerations apply?