That is talking about rollover a 401(k) to IRA's. You asked about rolling over an IRA. I don't believe that pplies to IRA's.
(User @dmertz what do you think?)
The first sentence says: Many savers have made after-tax contributions to a 401(k) or other defined contribution retirement plan. If your account balance contains both pretax and after-tax amounts, any distribution will generally include a pro rata share of both.
**Disclaimer: This post is for discussion purposes only and is NOT tax advice. The author takes no responsibility for the accuracy of any information in this post.**
