Love OP's question. I thought I was the only one with such an obscure question. So my goal this year was to be able to contribute to an IRA. But my income limits that. Enter the backdoor Traditional IRA to Roth IRA rollover plan. However, the hitch in this plan is that if you have any additional traditional IRA funds, the rolled over amount is allowed only pro-rata. The amount rolled over is divided by whatever your total traditional IRA balance is, limiting the amount you can roll over.
So I needed to empty my traditional IRA. I created a solo 401(k) (with my wife's LLC), did the reverse rollover that OP was talking about (traditional IRA to traditional solo 401(k), and voila, empty traditional IRA account!
Man, I wish the IRS would stop penalizing responsible people who want to save.
