Transferring Roth IRA at ING to Vanguard

[Big TR]

Unless you are in a back-loaded mutual fund with ING, it will cost you nothing to transfer these funds to Vanguard.

There are no tax implications in doing this transfer.

[Pete]

there could be a small fee to transfer the account out, but not tax penalties

[gull]

This is very possible. ING may charge you a small fee, however.

Typically, you just have to fill out transfer forms for the receiving company (Vanguard, in your case), and they will do the rest for you.