Which type of savings vehicle is similar in tax treatment to a Roth IRA when it comes to rollovers?

The correct answer is the 401(k) because, like a Roth IRA, it allows for the rollover of funds into another qualified retirement account without incurring immediate tax consequences. This means that if a participant in a 401(k) decides to move their savings to another 401(k) or an IRA, they can do so without triggering taxes at the time of the rollover, preserving the tax-deferred status of the funds.

In contrast, a Traditional IRA does allow for rollovers but does not offer the same tax treatment as a Roth IRA, which is characterized by tax-free growth and tax-free withdrawals in retirement under certain conditions. Similarly, Health Savings Accounts (HSAs) are designed for healthcare expenses and have different tax rules and usage requirements, which do not align directly with both the Roth IRA and 401(k) when discussing rollovers. A taxable brokerage account, on the other hand, does not provide any tax-advantaged features regarding rollovers; any transfer of assets will have tax implications as capital gains are realized. Thus, the 401(k) aligns more closely with the tax treatment of a Roth IRA regarding rollovers.