1) Before December 31st, my sole remaining traditional IRA will be rolled into my 457b. All I have now is a ROTH IRA and a government pension. At the end of next January, I will retire. I have to do a Backdoor ROTH because my income increased due to a salary distribution of unused sick/vacation time causing my income to be more than the regular ROTH income limits.
2) A couple months later, my 457b and a pre-tax partial lump sum distribution from my pension is rolled over to a new traditional IRA with another investment company.
Question- Since I have a $0 traditional IRA as of December 31st of the previous year and then do the Backdoor ROTH in January, will opening this new traditional IRA in the same calendar year in any way provoke the Pro-Rata Rule?
