Hello,

I have a client who has a large deferred-comp plan at the state (WA). He is retired and considering rolling it over to a traditional IRA (other than his ROTH he has no other IRAs). HIs wife still works. Can he do a backdoor ROTH contribution without taking into account the pro-rata rule if he leaves the money in his deferred comp plan where it is rather than rolling it into an IRA, or are deferred comp plans considered for the pro-rata rule?

Thanks!

Sincerely,

Chris