Distribution of post-'86 after-tax contributions

[Guest Everitt]

I have $X in pre-'87 after-tax contributions in one former employer's plan and $Y in post-'86 after-tax contributions in another employer's plan. I want to take distributions of these amounts only to my conventional IRA, then convert it to a Roth, paying tax on the pre-tax amounts in the conventional IRA. In the year following the conversion, I plan to take a total distribution of the amounts remaining plans to a new rollover IRA. I'll be over 59 1/2 with AGI <$100k in the year of conversion. Even though the administrator of the plan with the post-'86 after-tax contributions has orally told me they will make a distribution of the after-tax amount alone (leaving the remainder in the plan), I've heard elsewhere this may be problematic. Can you clarify? Also I have some NUA in the plan with the post '86 after-tax contributions, does my plan have any adverse consequences in that regard-i.e. in the year following the conversion, I plan to take the shares of the employer's stock paying tax on the employer's basis. TIA