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.
