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The definitions of "related rollover" and "unrelated rollover" are in Based on your description, the rollovers in question are both initiated by the employees and rolled to the plan of another employer, which would make them unrelated rollovers.

I thought the "lost interest" portion of the title meant something else.

Prior to 1987, only after-tax employee contributions exceeding the lesser of 6% of compensation or 1/2 the employee contributions were counted as annual additions. Many plans limited the after-tax contribution % to 6% for that reason. I'm showing my age .

Assuming that you accurately described the corporate aspects of the transaction and that you did not omit any aspects of the plan transsactions, the money rolled into the new plan is rollover money. There is no meaningful concept of "related rollover money" or "unrelated rollover mioney" -- at least no valid concept that has general acceptance of those terms. The assumptions determine the conclusions, so if you are not completerly confident with the corprate aspects and understand how any diferences woudl affects the final conclusion, then you need to ask soem other questions, such as nature of the acquisiton (equity or asset sale) and timing of the termination of the original 401(k) plan.