Some people what to read the rules that way, but it's mixing apples with oranges. There are two sections in the instructions. IRA's are in one section and pensions, annuities , 401(k), in the other section. IRS rules in on section do not apply to the other section unless that section specifically refers to the other section. Many IRS rules define the same thing different is different sections but the definition only applies to the section that defines it.
The 2 401(k) rollovers are defined in the pension and annuities section that says to put the amount on 4a and nothing on 4b with ROLLOVER next to it.
The Traditional IRA conversion is defined in the IRA section only and what happened with the 401(k) is independent of the IRA rules that say if only one 1099-R and it is all taxable then the taxable amount goes on 4b and nothing on 4a. You cannot apply the pension rules to an IRA from a different section of the rules.
(This subject has been argued to death in other threads and I am not going to discuss further. Until the IRS clarifies it's own convoluted instructions it is pointless. The IRS created this mess by combining two previous lines into one line but did not change the rules to accommodate that combination of lines. That is how they "simplified" the form.)
**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.**
