I transferred my 401k (Old employer) to a Rollover IRA about 3 years ago. Does anyone know if the IRA aggregation rule applies to a rollover IRA? I am planning to do a backdoor Roth IRA conversion.

Hello,

I had previously moved my 401k to a rollover IRA 3 years ago. I am planning to deposit a nondeductible contribution to a traditional IRA. After doing so, I plan to move the money to a Roth IRA via the Backdoor Roth IRA rule. Does the IRA Aggregation Rule apply to a Rollover IRA?

If so, then does it mean I have to transfer my rollover IRA back to a 401(k) to bypass the IRA Aggregation Rule?

Any help is much appreciated!

Best regards,

Peter