I want to get my 401k from my former employer into a Roth IRA before I hit 70.5 in 2011. It has to be rolled over from the employer in one lump sum (about $165,000, which includes about $35,000 after-tax contributions). It will be directly rolled over by/into Fidelity, which administers the 401k. How can this best be accomplished to minimize the tax hit? (Income is not a problem in 2009.)