Company Plan "after-tax" money to Roth?

[Guest Merv]

Retiree(under age 55) with after tax contributions in company 401(K) plan.

Does pro-rata rule apply to Roth IRA conversion of the after tax contributions?

[jevd]

Currently you cannot convert from a qualified plan to a ROTH IRA without first Rolling to a Traditional IRA. Distributions from an IRA containing non-deductible contributions are subject to the prorata rules. (See form 8606 & instructions) Why not take complete distribution, rollover traxable and retain non-taxable amount.Then deposit to ROTH as an annual contribution. This assumes you qualify for the ROTH. In the event your non-taxable amount is greater than the annual ROTH contribution limit you could rollover all to traditional and convert all $. I don't see an easy way except over multiple years to get just all non-taxable amounts into a ROTH if amounts are over limit