I have a client who is above the income limitations for contributing directly to a Roth. We have implemented the “back door” strategy by having him make a non-deductible contribution to a TIRA and then immediately converting it to his Roth. All retirement funds are either in his Roth or old 401k plan, thereby avoiding the pro rata rules. He would like to do the same strategy now, but he is cashing out his pension and will be rolling $70,000 into his TIRA. Can he complete the back-door strategy and THEN deposit the pension funds into his TIRA without triggering the pro rata rules? Another way to put it – when considering whether the pro-rata rule must be used, does the IRS look at the total balance in all IRA’s at the date of conversion or the balance in accounts at year-end?