Someone asked a question about working overseas and the answer pointed to this link: Foreign earned income exclusion.
Could a person that is retired, and living overseas use this deduction for retirement plan distributions? This would include a 401K or IRA.
Essentially one could reap the benefits of both a ROTH and 401K by living out of the country for one year. They need not remain in the same place, so they could also avoid paying taxes in the host countries.