After Tax 401k and pro rata rules

Do I need to aggregate all 401k plans when figuring out taxable portion of Roth conversion?

For example

Client has 2 seperate 401k plans. One contains both after tax and pre tax monies and the other just pre tax money.

If I convert only the one with both pre and post tax money do I need to consider the other one as well in calculating tax?

I understand that if I am converting an IRA I need to use pro rata rule using all IRA accounts.

Is same true for 401 k plans or does each plan stand alone?

Thanks as always

Howard



Howard,
In this respect, each 401k plan stands alone. Only the IRAs are aggregated together with other TIRA, SEP IRA and SIMPLE IRA accounts.



Alan

Thanks

Howard



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