re: Roth IRAs or what?

As far as your 401k goes, you can roll it over into a traditional IRA, which would be a tax free transaction, or into a Roth IRA which would be taxable. If you decide a Roth is better for your situation than a traditional IRA, then you may want to consider rolling over into a traditional, then converting portions of it to Roth over a few years. This would spread the taxes out for you, and may help you from going up in tax brackets.