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A much more significant impact from this rule comes to those who decide to rollover a 401(k) or other type of company plan. Only the total value of IRA accounts is used in the pro-rata rule. 401(k) plan values, 403(b) plans and profit sharing plans are not included in the pro-rata formula. The value of one of these types of accounts would be included if you decided to rollover the plan assets to an IRA during the year.