VolvoGirl, thanks for the link to the other post.
In this case, unless other funds were substituted for the $12,000 withheld for taxes so as to convert the $12,000 to Roth within 60 days of this distribution, the $12,000 is subject to an early-distribution penalty and the $12,000 was not converted to Roth.
All of the $38,000 shown on the other Form 1099-R was converted to Roth.
