I would find out how much of the money was employee contributions, employer contributions and gains on each.

I would then roll over the employee contributions and gain directly into a ROTH IRA. If you roll it into a Traditional IRA it will make a papertrail nightmare (IMHO).

The employer contributions and gains on that money can either be rolled over to a ROTH IRA and then taxed when return is filed, rolled over to a Traditional IRA and then to a ROTH IRA and then taxed when return is filed.

I would not - under any circumstances, roll the ROTH 401k money over to a traditional IRA.

Dusty