Deciding how to handle 401(k), IRA and Roth accounts is part of retirement planning. (designer491/Getty Images/iStockphoto) Dear Liz: When I retired, I had a small 401(k) with about $12,000 in it. Instead of rolling that money into an IRA, I took a distribution and paid taxes on it. I had no immediate need for the remaining funds, so eventually I opened a new IRA account and deposited the money. I now realize I should have put it in a Roth IRA so I wouldn’t face double taxation on the money. This is the s ...