Rolling over a 401(k) to a Roth

Starting in 2008, you are no longer required to first roll your 401(k) to an IRA to then convert it to a Roth IRA. You should still be in tune with the taxes that will be due upon conversion and do the math to see if converting makes sense. See Fairmark‘s website to understand the tax bracket you fall into and at what rate the conversion will be taxed. The Roth conversion works best when you are in a lower bracket at conversion than you will be in upcoming years, or when the extra income from 4019k) or IRA withdrawals will force you into the Phantom Social Security Tax brackets.
JOE