Retirement tax questions

I have a follow-up question on your response.  You specifically mention that the aggregate of Traditional IRA's, SEP and Simple accounts should be added together.  I want to confirm whether or not that aggregate balance should also include "Roll-over IRA's" (rolled-over from a Company 401k Plan).  Also, when is the aggregate basis calculation performed as-of; December 31'st of the year the conversion (which would therefore require adding-back the conversion amount into the denominator), or as of December 31st of the year prior to the conversion?  Thanks.