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This is a follow up of the question here about rolling over traditional IRAs to 401k.

The pro rata rule looks at the amounts in all your traditional IRAs when you do a backdoor Roth conversion. Does it matter if you have more than 1 Roth IRA?

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It doesn't. The pro-rata rule / the IRA aggregation rule only applies to pre-tax IRAs (Rollover, Traditional, SEP, and SIMPLE IRAs). 401ks, other qualified plans, and Roth accounts aren't counted.

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