If an employee makes an after-tax contribution in their 401k and the plan allows them to convert the after-tax contribution to a Roth IRA, and they do so, would the conversion of after-tax funds be taken into consideration with outside traditional IRA assets for the pro-rata rule for taxation? I understand the pro-rata rule would be apply to pre-tax assets in the 401k, but wondering if outside IRA assets get factored into the tax situation.