401k Rollover to IRA(s)

[Guest PeteC]

I have a 401K that I plan to rollover to an IRA. The statement lists the funds in the 401k in various categories. I have talked to the plan administrators a number of times and can't get a good handle on what the categories mean.

They are as follows, using, as an example, $1000 for the total plan balance

(A) Nontaxable Contributions Post-1986 = $19 (Pre-1987 not listed, assume=0)

(B) Before Tax Contributions & Earnings = $718

© After Tax Contributions & Earnings = $60

(D) Company Contributions & Earnings, Non-contributory = $6

(E) Company Contributions & Earnings, Company Match Pre 2007 = $215

What happens when I rollover to an IRA? I have been told that:

$981 (=$1000-$19) would roll over and I will receive a check for $19.

(1) If I roll to a traditional, I assume I would file a form 8606. Would the

nondeductible amount be C or C-A or $0?

Can item A be rolled over to a Roth IRA?

Can part or all of item C be rolled over to a Roth IRA?

I have a Roth already, can I put any Roth rollovers into it or is there an advantage to not commingle?

Are there better options or am I completely bonkers on all this?

TIA

Pete