关于Roth IRA 的问题，

搞不清它的优点是什么。查到一段关于它的优点：

1. Receive income-tax-free earnings in retirement
2. Keep funds in a retirement account as long as possible
3. Leave income-tax-free assets to your family and heirs.
4. Money converted today is taxed at your current income tax rate.
5. Anyone can convert retirement savings to a Roth, regardless of income.

可放进里面的钱是没有税上的优惠的， 也就是说先要去申报收入税后的钱才可以放进去， 那么在401， 403 退休计划的钱要转入Roth IRA,当然也要先扣税了？ 那么1）3）4）都搞不清楚是何意了。

谢谢回复。